Shengzheng rate of land value-added tax will be adjusted

The State Administration of taxation issued a notice to the interviewer: This reporter Li Lihui interpretation of people: the State administration of taxation to promote the healthy development of the real estate industry, reasonable adjustment of real estate development benefits, the State administration of taxation issued a notice to the tax authorities at all levels to strengthen land value-added tax collection management, give full play to　　The relevant officials of the State administration of taxation have interpreted the relevant policy content. At present, the low Shengzheng rate in some regions is a powerful tool to guarantee the fair distribution of income and promote the healthy development of the real estate market. The income earned by the taxpayer before the completion of the whole project settlement, because of the cost determination or other reasons, can not calculate the land value-added tax is the land value-added tax "Shengzheng scope".　　Since 1994, China's real estate land value-added tax has been the implementation of the "Shengzheng system": Prior Shengzheng, after liquidation, more retreat and less, Shengzheng tax rate in general between 1%-3%. Notice request, change present partial area existing Shengzheng rate is low, with house price fast rise does not match. Through scientific and precise calculation, the paper studies the linkage mechanism between Shengzheng rate adjustment and house price rising.　　In order to play the role of land value-added tax in the Shengzheng stage, all localities must adjust the current Shengzheng rate.　　In addition to affordable housing, the eastern provinces Shengzheng rate must not be less than 2%, the central and Northeastern provinces should not be less than 1.5%, the western provinces should not be less than 1%, all localities according to different types of real estate to determine the appropriate Shengzheng rate.　　Select 35 or too fast Project key liquidation notice proposed that land value-added tax liquidation is the legal obligation of taxpayers, organization of land value-added tax liquidation is the key link to realize land value-added tax regulation function. The tax authorities at all levels should combine the comprehensive promotion work with the key liquidation audit, choose 3-5 items with high price and too fast, as the key liquidation audit object, vitalize promote the clearing work in this area.　　Around the end of June to the region's liquidation work plan, as well as the list of key liquidation projects to the general administration of taxation, the general administration of taxation will be the key projects in the liquidation of the spot checks. In principle, the approved collection rate shall not be less than 5% notice requirements, the approved levy must be strictly in accordance with the provisions of the tax laws and regulations of the conditions, any units and individuals may not arbitrarily expand the scope of the approved collection, is strictly prohibited in the liquidation of "with the approval of the main, a nuclear"　　Where the approved levy is taken as the main way of the land value-added tax liquidation in the region, it must be rectified immediately. For those who do need to approve the levy, strictly according to the requirements of tax laws and regulations, strict, from high determine the approved collection rate.　　In order to standardize the work, the approved collection rate should not be less than 5% in principle, the provincial tax authorities should combine the local reality, distinguish different types of real estate to establish the approved levy rate. Tax authorities at all levels should establish a mechanism for assessing accountability, including the liquidation of land value-added tax in the annual assessment, and put forward specific requirements for the liquidation work and liquidation quality. The State administration of taxation will continue to organize supervision inspection teams toThe implementation of VAT and liquidation work carried out a systematic and in-depth supervision and inspection.