2. Sell after liquidation

(1) Relevant policies

State tax issue2006:187"If the real estate that is not transferred at the time of land value-added tax liquidation is sold or transferred with compensation after liquidation, the taxpayer shall declare the land value-added tax according to the regulations. The amount deducted shall be calculated by multiplying the cost of the unit building area at the time of liquidation by the area sold or transferred. Cost per unit of floor space=Total amount deducted at liquidation÷Gross floor area of liquidation. "

At present, there are few land value-added tax policies for resale after liquidation. According to the relevant requirements of land value-added tax liquidation declaration in Jiangsu Province, resale after liquidation shall calculate the payable value-added tax according to the set. At present, it has gradually evolved to calculate the land value-added tax after liquidation and resale after liquidation by monthly types.

(2) There are problems

1Set or monthly liquidation is contrary to the basic principle of project liquidation and lacks the support of policy basis.

2The cost added after liquidation cannot be deducted before tax at present. The author believes that as long as the cost is in line with the policy provisions should be deductible before tax.

3Multiple tax rates may be applied to the same type of real estate and profits and losses cannot be offset, resulting in abnormally high tax burden. The following are analyzed through cases related to resale after liquidation:

case1: The value added of the business premises of a real estate company in liquidation is-3000RMB ten thousand yuan, after liquidation and then sales to produce positive value-added1500Ten thousand yuan. According to Jiangsu's current declaration caliber, profit and loss can not offset.

case2: The value added of the business premises of a real estate company in liquidation is4000Ten thousand yuan, after liquidation and re-sales to produce negative value-added2000Ten thousand yuan, profit and loss can not offset.

case3A real estate company2019years12The month of liquidation,2020years1The value added rate exceeds200%) Sell the shop with a better location,2The value added rate is lower than50%) Sell the shop in a poor location, then1The monthly applicable tax rate is60%.2The monthly applicable tax rate is30%.

case4: A real estate company sells its business premises after liquidation.1Declare value added monthly-1000Ten thousand yuan,3Declare value added monthly800Ten thousand yuan, profit and loss can not offset.

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