The formula for calculating the sales amount is as follows: sales amount = (total price and out-of-price expenses-land price allowed to be deducted in the current period) ÷ (1+1%)
(1) Simple tax calculation method (only applicable to old projects)
Ordinary taxpayers selling self-developed old real estate projects can choose to apply the simple tax calculation method with a tax rate of 5%.
Taxable amount = total price plus extra expenses /( 1+5%)*5%
(Note: Land price cannot be deducted)
Once the simple tax calculation method is selected, it shall not be changed to the general tax calculation method within 36 months.
(two) the general tax method (old projects, new projects can be selected)
General taxpayers of real estate development enterprises sell self-developed real estate projects, which are taxed by general taxation methods. The sales amount is calculated according to the total price and extra-price expenses obtained, and the balance after deducting the land price corresponding to the real estate projects sold in the current period. The calculation formula of tax payable is as follows:
Value-added tax payable = taxable sales income × applicable tax rate-deductible input tax.
= (total price and extra-price expenses-land price allowed to be deducted in the current period) /( 1+ applicable tax rate) * applicable tax rate-deductible input tax amount.
The land price allowed to be deducted in this period is calculated according to the following formula:
Land price allowed to be deducted in the current period = (construction area of real estate projects for sale in the current period/construction area of real estate projects for sale) * paid land price.
I. Tax declaration
Cross-county (city, district) real estate development, without tax registration in the project location, in the real estate location in accordance with the withholding rate of 3% in advance, to the local competent tax authorities to declare tax payment.
When a real estate development enterprise sells a self-developed real estate project, the general tax calculation method shall be applied. According to the time when the tax obligation occurs, the current tax payable shall be calculated based on the current sales amount and the applicable tax rate of 1 1%. After deducting the prepaid tax, the tax shall be declared to the competent tax authorities. Taxes not paid in advance can be carried forward to the next period for further deduction.
If a real estate development enterprise sells a self-developed real estate project and applies the simple tax calculation method, it shall calculate the tax payable in the current period according to the time when the tax obligation occurs, based on the current sales amount and the levy rate of 5%, and after deducting the tax paid in advance, declare and pay tax to the competent tax authorities. Taxes not paid in advance can be carried forward to the next period for further deduction.
Second, the tax payment place
Fixed business households shall declare and pay taxes to the competent tax authorities where their institutions are located or where they live. If the head office and branches are not in the same county (city), they shall declare and pay taxes to the competent tax authorities in their respective places; With the approval of the Ministry of Finance of People's Republic of China (PRC), State Taxation Administration of The People's Republic of China or its authorized financial and tax authorities, the head office may report and pay taxes to the competent tax authorities where the head office is located.
If a pilot taxpayer who belongs to a fixed business is not in the same county (city) but in the same province (autonomous region, municipality directly under the central government or city with separate plans), the head office may declare and pay VAT to the competent tax authorities where the head office is located with the approval of the finance department (bureau) of the province (autonomous region, municipality directly under the central government or city with separate plans) and the State Taxation Bureau.
Fourth, the scope of taxation.
(1) The sale of real estate is a taxable item of value-added tax.
Real estate development enterprises sell self-developed real estate projects as real estate sales tax items;
The sale of real estate refers to the business activities of transferring the ownership of real estate. Real estate refers to property that cannot be moved or will change its nature and shape after moving, including buildings and structures.
Buildings, including residential buildings, commercial buildings, office buildings and other buildings that can be used for living, working or other activities.
Structures, including roads, bridges, tunnels, dams and other structures.
If the limited property right or permanent use right of a building is transferred, the ownership of a building or structure under construction is transferred, and the land use right occupied by the building or structure is transferred at the same time, the value-added tax shall be paid according to the sale of real estate.
(2) The sale of real estate is conducted within the territory of China and belongs to the sale of real estate within the territory of China. (3) No VAT items.
In the process of asset reorganization, all or part of physical assets and their associated creditor's rights, liabilities and labor force are transferred to other units and individuals through merger, division, sale and replacement, which involves the transfer of real estate and land use rights.
(4) It is regarded as sales.
Units or individuals that transfer real estate to other units or individuals free of charge shall be regarded as selling service real estate, except for public welfare undertakings or for the public.
Legal basis:
Interim measures for the administration of value-added tax on real estate projects developed by real estate development enterprises.
Article 4 General taxpayers of real estate development enterprises (hereinafter referred to as general taxpayers) selling self-developed real estate projects shall apply general taxation methods, and calculate the sales amount according to the total price and extra-price expenses obtained, after deducting the land price corresponding to the real estate projects sold in the current period. The calculation formula of sales volume is as follows:
Sales amount = (total price and out-of-price expenses-land price allowed to be deducted in the current period) ÷ (1+1%)
Article 5 The land price allowed to be deducted in the current period shall be calculated according to the following formula:
Land price allowed to be deducted in the current period = (construction area of real estate projects for sale in the current period ÷ construction area of real estate projects for sale) × paid land price.
The construction area of real estate projects sold in this period refers to the construction area corresponding to the declared VAT sales in this period.
The practical construction area of real estate projects refers to the total practical construction area of real estate projects, excluding the construction area of supporting public facilities that were not separately priced and settled when selling real estate projects.
The paid land use fee refers to the land price paid directly by the government, the land management department or the unit entrusted by the government to collect the land price.
Article 8 General taxpayers who sell old real estate projects developed by themselves can choose to apply the simple tax calculation method and pay taxes at the rate of 5%. Once the simple tax calculation method is selected, it cannot be changed to the general tax calculation method within 36 months.
Article 9 Where the simple tax calculation method is applied to the sales of old real estate projects developed by ordinary taxpayers, the total price and extra-price expenses obtained shall be regarded as the sales, and the corresponding land price shall not be deducted.