中华人民共和国土地增值税暂行条例实施细则 PRC, Land Value-added Tax Tentative Regulations Implementing Rules

财法字[1995]6号
颁布日期：19950127 　实施日期：19950127 　颁布单位：财政部

　　Ref no： 3220/1995.01.27

　　（Promulgated by the Ministry of Finance on 27 January 1995， and effective as of the same date.）

　　Article 1　These Rules are formulated in accordance with Article 14 of the PRC， Land Value-added Tax Tentative Regulations （hereafter， “the Regulations”）。

　　Article 2　For the purposes of Article 2 of the Regulations， the phrase “assignment of State-owned land use rights and structures on and other attachments to land， and generation of revenue therefrom” shall refer to acts of assignment of real property for consideration by means of sale or otherwise. It shall not include acts of assignment of real property without consideration by means of succession or gift.

　　Article 3　For the purposes of Article 2 of the Regulations， the term “State-owned land” shall refer to land that is owned by the State according to State laws and regulations.

　　Article 4　For the purposes of Article 2 of the Regulations， the term “structures on land” shall refer to all structures erected on land， including all kinds of ancillary facilities above and under the ground.

　　For the purposes of Article 2 of the Regulations， the term “other attachments” shall refer to immovable articles attached to land that become damaged once they are moved.

　　Article 5　For the purposes of Article 2 of the Regulations， the term “revenue” shall include the entire proceeds of the assignment of real property and related economic benefits.

　　Article 6　For the purposes of Article 2 of the Regulations， the term “work units” shall refer to all kinds of enterprise work units， institutions， governmental authorities， social organizations and other organizations.

　　For the purposes of Article 2 of the Regulations， the term “individuals” shall include individual business operators.

　　Article 7　The items that may be deducted when calculating the value-added as set forth in Article 6 of the Regulations shall specifically be as follows：

　　1. the term “the amount expended to obtain the land use rights” shall refer to the land premium paid by a taxpayer in order to obtain the land use rights， and related expenses paid in accordance with unified regulations of the State；

　　2. the term “the costs of land development and construction of new buildings and supplementary facilities （hereafter， ”real property development“）” shall refer to the actual costs incurred from a taxpayer's real development project （hereafter， “real property development costs”）， including the compensation expenses for land requisition as well as demolition and removal， the expenses for pre-stage projects， construction and installation works， infrastructure facilities and the public utility facilities and the indirect development expenses.

　　Compensation expenses for land requisition as well as demolition and removal shall include land requisition fee， tax on occupation of cultivated land， resettlement fee for labour force and net expenditure in connection with compensation for the demolition and removal of attachments above and under the ground， expenditure for resettlement and relocation to other buildings， etc.

　　Pre-stage project expenses shall include expenditure for planning， design， project feasibility study， hydrological and geological studies， surveying， mapping， infrastructure facilities and levelling of land， etc.

　　The term “expenses for construction and installation works” shall refer to， in the case of contracted works， the fee for construction and installation works paid to a contractor and， in the case of construction by the owner， the expenses incurred from the construction and installation works.

　　Expenses for infrastructure facilities shall include the expenditure incurred from works for roads， water supply， electricity supply， gas supply， sewerage， flood drainage， comm

unications， lighting， security， landscaping， etc. in a development subarea.

　　Expenses for public utility facilities shall include the expenditure incurred from public utility facilities in a development subarea that cannot be assigned for consideration.

　　The term “indirect development expenses” shall refer to expenses incurred in the direct organization and administration of a development project， including wages， expenses for welfare benefits of staff and workers， depreciation charges， repair expenses， office expenses， water and electricity bills， labour security expenses， amortization of interim housing， etc.

　　3. the term “expenses of land development and construction of new buildings and supplementary facilities （hereafter， ”real property development expenses“）” shall refer to the sales expenses， administrative expenses and financial expenses in connection with a real property development project.

　　Among financial expenses， the actual amount of any interest expenditure may be deducted where such expenditure can be calculated and apportioned to individual projects for the assignment of real property and certificates from financial institutions can be provided； however， the amount deducted may not exceed the amount calculated on the basis of the interest rate charged by commercial banks for the same type of loan of the same term. Other real property development expenses shall be calculated and deducted up to an amount equivalent to five per cent of the sum of the amounts calculated under items （1） and （2） hereof.

　　Where the interest expenditure cannot be calculated and apportioned to individual projects for the assignment of real property or no certificates from financial institutions can be provided， the real property development expenses shall be calculated and deducted up to an amount equivalent to ten per cent of the sum of the amounts calculated under items （1） and （2） hereof.

　　The specific ratio for the calculation and deduction mentioned above shall be determined by the People's Governments of the provinces， autonomous regions and centrally-governed municipalities.

　　4. the term “appraised price of old buildings and structures” shall refer to the price appraised by a real property appraisal organization established with government approval by multiplying the replacement cost price by the discount rate for the degree of newness at the time of assignment of used buildings and structures. The appraised price must be verified by the local taxation authorities.

　　5. the term “taxes in connection with the assignment of real property” shall refer to the business tax， urban maintenance and construction tax and stamp duty paid at the time of assignment of real property. Education surcharges paid as a result of the assignment of real property may be also be deducted as tax.

　　6. on the basis of item （5） of Article 6 of the Regulations， a taxpayer engaged in real property development may deduct an additional 20 per cent of the sum of the amounts calculated under items （1） and （2） hereof.

　　Article 8　The unit for the calculation of land value-added tax shall be the most basic accounting item or subject calculated on the basis of a taxpayer's real property development costs.

　　Article 9　Where a taxpayer develops and assigns real property in phases and in batches after being granted the land use right to a large tract of land， the amount of deductions therefor may be determined by calculating and apportioning the same on the basis of the percentage of the total area constituted by the area of which the land use rights are assigned， or on the basis of the floor area， or according to another method verified by the taxation authorities.

　　Article 10　With respect to each of the four progressive tax rates set forth in Article 7 of the Regulations， the “percentage of the amount of deductions that is not exceeded by the portion of the valu

e-added” at each rate shall include such percentage itself.

　　The amount of land value-added tax may be calculated by the simple method of multiplying the value-added by the applicable tax rate， deducting the amount of deductions and multiplying the result by the fast-calculating deduction coefficient. The specific formulas are set forth below：

　　1. if the value-added does not exceed 50 per cent of the amount of deductions：

　　amount of land value-added tax = value added x 30%

　　2. if the value-added exceeds 50 per cent but falls within 100 per cent of the amount of the deductions：

　　amount of land value-added tax = value added x 40% - amount of deductions x 5%

　　3. if the value-added exceeds 100 per cent but falls within 200 per cent of the amount of deductions：

　　amount of land value-added tax = value added x 50% - amount of deductions x 15%

　　4. if the value-added exceeds 200 per cent of the amount of deductions：

　　amount of land value-added tax = value added x 60% - amount of deductions x 35%

　　In the above formulas， 5%， 15% and 35% are the fast-calculating deduction coefficients.

　　Article 11　For the purposes of item （1） of Article 8 of the Regulations， the term “ordinary， standard residential buildings” shall refer to buildings for residential purposes constructed according to the ordinary standards for civilian residential purposes applied in the area where the buildings are located. High-class apartment buildings， villas， holiday resorts， etc. are not ordinary， standard residential buildings. The specific differentiation between ordinary， standard residential buildings and other residential buildings shall be determined by the People's Governments of the provinces， autonomous regions and centrally-governed municip

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