Land value added tax
The value added of the use right of the state-owned land, the land on the ground, and the attached objects of the taxpayer shall be subject to the tax collection. It implements 4 progressive tax rates, tax rates were 30%, 40%, 50%, 60%.
Taxpayers shall, within 7 days from the date of the signing of the real estate contract, the competent tax authorities in the place where the real estate is located shall handle the tax declaration, and shall pay the land value added tax within the time limit approved by the tax authorities. As it involves determining the cost or other reasons to calculated according to the land value-added tax can impose lat, until the project is completed, to handle the settlement and clearing, Duotuishaobu.
Farmland occupation tax
Building or engaging in other non agricultural construction units and individuals, according to the area of farmland occupied by the. The tax standard is between 5 yuan and 50 yuan per square meter. The taxpayer shall pay the land occupation tax within 30 days from the date of approval of the land management department.