Land value-added tax is calculated according to the excess progressive tax rate. Only by calculating the value-added rate, that is, the proportion of the value-added amount to the deduction items, can the applicable tax rate be determined and the tax payable be calculated. The calculation formula is as follows: value-added rate = value-added amount/deduction of project amount × 100% tax payable = ∑ (value-added amount of land at all levels× applicable tax rate). This calculation method is complicated and needs to be calculated and summarized in sections. Therefore, in practical work, the quick deduction method is generally used for calculation, and its calculation formula is: tax payable = land value-added amount × applicable tax rate-deduction item amount × quick deduction rate [example 1] A real estate development company transfers the right to use a developed land, obtains transfer income of 6.5438+0.4 million yuan, pays land use right price of 3.2 million yuan, and develops land cost of 650,000 yuan. The payable land value-added tax is calculated as follows: the development cost is 2 1 0,000 yuan, which does not exceed (320+65) ×10% = 385,000 yuan, which can be deducted according to the facts. Deducted project amount = (320+65) × (1+20%)+21+77.7 = 5.607 (ten thousand yuan) and value-added amount = 1400-560.7=839.3 (ten thousand yuan). The added value accounts for 839.3 ÷ 560.7 = 149.69% of the deducted items. Taxable amount = 839.3× 50%-560.7×15% = 335.54 (ten thousand yuan) [example 2] A real estate development company transferred a high-grade apartment and obtained monetary income. The company paid14.5 million yuan for obtaining the land use right, 2110.00 million yuan for developing land, building houses and supporting facilities, 4.8 million yuan for development expenses (including interest of 2.95 million yuan, which did not exceed the recognition standard), and 470,000 yuan for real estate transfer. The tax payable is calculated as follows: income =7500+2 100×0.25=8025 (ten thousand yuan), after deducting the project amount = (1450+210 )× (1) (1450+2 1 10) =185/3560 = 5.2% exceeds the limit of 5%, and the calculation is as follows: (1450+21/.