周周记（四）：税务会计学习（11）

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【税务会计学习】

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Share interest, spread happiness, increase knowledge, leave a beautiful!

Dear, this is LearningYard New Academy.

Today, the editor brings you

"Tax Accounting Learning"

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土地增值税

Land Appreciation Tax

土地增值税是对转让国有土地使用权、地上建筑物及其附着物并取得收入的单位和个人征收的一种税。

Land Appreciation Tax is levied on units and individuals that transfer State-owned land-use rights, buildings thereon and attached facilities and derive income therefrom.

其立法目的是为了规范土地、房地产市场交易秩序，合理调节土地增值收益，抑制房地产投机行为，保障国家土地权益。

Its legislative purpose is to regulate order in land and real-estate markets, rationally adjust land-value-added gains, curb speculative property activities and safeguard State land interests.

土地增值税的纳税人包括在中国境内转让房地产并取得收入的各类企业、事业单位、社会团体、个体经营者及其他个人。

Taxpayers include all enterprises, institutions, social organizations, individual businesses and other individuals that transfer real estate within China and receive income.

征税范围主要包括转让国有土地使用权、地上建筑物及其附着物产权所取得的增值额。

The scope of taxation mainly covers the appreciation amount obtained from transferring State-owned land-use rights and the property rights of buildings and attached facilities.

值得注意的是，转让集体土地、非房地产转让行为（如继承、赠与等）不征收土地增值税。

Notably, transfers of collective land and non-real-estate disposals (such as inheritance or gifts) are not subject to Land Appreciation Tax.

土地增值税的计税依据是纳税人转让房地产所取得的增值额，即转让收入减去扣除项目金额后的余额。

The tax base is the appreciation amount derived by the taxpayer from the real-estate transfer, i.e., the transfer income minus the deductible items.

扣除项目包括取得土地使用权所支付的金额、房地产开发成本、开发费用、与转让房地产有关的税金（如营业税、城市维护建设税、教育费附加等），以及财政部规定的其他扣除。

Deductible items include the land-use-right acquisition cost, real-estate development costs and expenses, taxes related to the transfer (e.g., business tax, urban maintenance and construction tax, education surcharges), and other deductions prescribed by the Ministry of Finance.

对于从事房地产开发的纳税人，还可按取得土地使用权所支付的金额与房地产开发成本之和，加计20%的扣除。

For taxpayers engaged in real-estate development, an additional 20% deduction is allowed on the sum of the land-use-right acquisition cost and the development costs.

土地增值税采用四级超额累进税率，具体为：增值额未超过扣除项目金额50%的部分，税率为30%；增值额超过50%但未超过100%的部分，税率为40%；增值额超过100%但未超过200%的部分，税率为50%；增值额超过200%的部分，税率为60%。

Land Appreciation Tax applies a four-tier progressive rate: 30% for appreciation ≤50% of deductible amount, 40% for >50%–100%, 50% for >100%–200%, and 60% for >200%.

这一税率结构体现了对高增值收益的更高调节力度。

This rate structure reflects stronger regulation on higher appreciation gains.

在税收优惠方面，土地增值税对纳税人建造普通标准住宅出售，增值额未超过扣除项目金额20%的，免征土地增值税；

In preferential policies, Land Appreciation Tax is exempt if a taxpayer builds and sells ordinary standard housing and the appreciation does not exceed 20% of the deductible amount.

因国家建设需要依法征用、收回的房地产，免征土地增值税；

Real estate expropriated or recovered by the State for construction needs is also exempt.

个人转让住房满五年且为家庭唯一生活用房的，也可免征土地增值税。

Individuals transferring housing that has been owned for five years and is the family’s sole residence are likewise exempt.

此外，对一些特殊情形，如企业重组、资产划转等，也可能享受税收优惠政策。

Other special circumstances, such as corporate restructuring or asset transfers, may also qualify for preferential tax treatment.

土地增值税的纳税义务发生时间为纳税人签订房地产转让合同并取得收入的当天。

The tax liability arises on the day the taxpayer signs the real-estate transfer contract and obtains income.

纳税地点一般为房地产所在地主管税务机关。

The tax is generally paid to the tax authority in the locality where the real estate is situated.

纳税人应在转让房地产合同签订后七日内，向税务机关办理纳税申报，并在核定期限内缴纳税款。

Taxpayers must file a declaration within seven days after signing the transfer contract and pay the tax within the approved period.

在税务筹划中，企业可以通过合理规划房地产转让方式、优化成本结构、利用税收优惠政策等方式，合法降低土地增值税负担。

In tax planning, enterprises can lawfully reduce Land Appreciation Tax by properly structuring transfers, optimizing cost composition, and utilizing preferential policies.

例如，企业可通过分阶段转让房地产、合理分摊开发成本、增加扣除项目金额等方式，降低增值额，从而适用较低税率；

For instance, phased transfers, reasonable cost allocation, or increasing deductible items can lower the appreciation and thus the applicable rate.

或通过建造普通标准住宅并控制增值比例，享受免税政策。

Alternatively, building ordinary standard housing while keeping appreciation within the exempt threshold secures the exemption.

此外，企业应密切关注土地增值税政策的变化，及时调整经营策略，以实现税负优化和经济效益最大化。

Enterprises should also closely monitor policy changes and adjust strategies promptly to optimize tax burdens and maximize economic benefits.

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