At present, the land value-added tax settlement adopts the "three division method", that is, divided into ordinary housing, non-ordinary housing and non-housing three types of settlement. There are many disputes in practice on how to determine the liquidation type of the underground sellable development products (mainly garage, parking space, storage room and other ancillary facilities, the same below).
First, the evolution of Jiangsu policy caliber
There is no clear regulation on the classification of liquidation types of underground buildings in the current tax policy, and the policy scope of Jiangsu is only in the form of white paper or oral reply.
(1) The old caliber
If the underground building is attached to the main house, the liquidation type of the underground building shall be determined together with the main house, and the underground building sold separately shall be treated as non-housing.
2. New caliber
The attic, villa garage (basement, storeroom, etc.) which is "physically connected" with the main house, constitutes a whole and cannot be sold separately shall be determined as liquidation type together with the main house. Other underground buildings are treated as non-housing regardless of whether they have signed a sales contract with the main house, whether they are included as gifts with the main house, and whether they are issued on the same invoice as the main house.
Second, the main problems existing in the new policy caliber
In the new policy, underground buildings that are not "physically connected" to the main house will be classified as non-housing for liquidation. The author believes that there may be the following problems: first, if the price of underground buildings is high, there may be a high tax burden; if the price is low, there may be a negative value-added, increasing the burden of taxpayers; Second, some pure residential areas may be artificially generated in the liquidation of non-residential; Third, the price of the underground auxiliary facilities accompanying the housing needs to be verified and cut out from the housing; Fourth, the new and old policy caliber is difficult to achieve seamless connection, resulting in unfair tax burden.
Iii. Relevant suggestions
From the perspective of taxpayers, no matter how to classify the liquidation types of underground buildings, there are both advantages and disadvantages. Different situations of enterprises will bring different advantages and disadvantages. From the perspective of tax authorities, the key point of policy formulation is to avoid controversy, while maintaining the consistency and consistency of policies. The author believes that the classification of product types is not the responsibility of tax authorities, but the responsibility of property rights management. Which type of underground building belongs to should be subject to the property certificate. If the property certificate indicates that the underground building is a house or an accessory to a house, it should be classified as a house, and if the property certificate indicates that it is a non-house, it should be classified as a non-house. At present, some areas may not issue property rights certificate for underground buildings. In this case, the author thinks it is necessary to consult the property rights management department, and the property rights management department will determine whether it belongs to the scope of land value-added tax and the type of housing.
Four, tax planning
If the tax policy cannot be changed, the necessary tax planning should be carried out according to the tax policy. Due to the risk of tax policy changes, the unit price of underground construction is determined at the unit development cost1.3About times is safer. Enterprises can determine the pricing strategy according to the increase of non-residential value, but there is a risk of backfiring no matter what kind of pricing strategy.
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