1. How to calculate the land value-added tax transferred? General technology can be divided into patented technology and non-patented technology. The right to use natural resources refers to the right to use natural resources such as land, sea area, exploration right, mining right and mining right. According to the above provisions, the transferred land belongs to the value-added tax and should be taxed: the use of intangible assets-natural resources should be calculated and taxed at the applicable tax rate of 1 1%, and the tax payment for the difference in sales of real estate is also not applicable. The calculation formula of land value-added tax is: value-added tax = value-added amount × tax rate. The "value-added amount" in the formula usually refers to the balance of the taxpayer's income from the transfer of real estate after deducting the value of the project. Taxpayers' income from the transfer of real estate can be divided into monetary income, physical income and other income. Items deducted when calculating the value-added amount, including obtaining land use rights; Costs and expenses of land development; The cost and expenses of new houses and ancillary equipment, or the valuation of old houses and houses; In addition, it also involves the transfer tax of real estate; The fourth part is other deductions required by the Ministry of Finance.
2. Under normal circumstances, the tax rate of land value-added tax is four grades: if the value-added does not exceed 50%, the tax rate is 30%. If the increased amount exceeds 50% of the deductible item amount, but no deductible item amount exceeds 100%, the tax rate is usually 40%. If the increased amount exceeds 100% of the deducted item amount and exceeds 200% of the deducted amount, the tax rate is usually 50%. At the same time, the tax rate is 60% for the part that exceeds the deduction by more than 200%. The above-mentioned four levels of excess progressive tax rates include the percentage of "no more than minus the project value" in each level.
3. Taxpayers can use the following simple calculation formula when calculating the land value-added tax: that is, when calculating the land value-added tax, the value of the project should be multiplied by the value-added amount multiplied by the applicable tax rate, and the calculation formula is: if the value-added amount is not greater than the project, 50% of the project amount should be deducted; The value-added tax is the value-added amount × 30%. If the value-added amount exceeds 50% of the project, the tax rate of land value-added tax is value-added amount ×40%- project amount × 5%. The third is the added value 100%. If the added value does not exceed 200%, the added value =50%- deduction × 15%. Third, the value-added is 200%, and the value-added is 60% to 60%, 35%, 35% and 35%. This is a quick inference.