“how to pay the land use tax on the ground drop-off” is a problem for many finance staff, and differences in the understanding of tax policies have created considerable confusion between tax companies. This paper analyses the basis for the calculation of the land use tax from the ground outlet for two separate aspects of construction。
I. Electronic steps considered by individuals
The separate floor drop-off is a specially constructed underground building independent of the main structure of the building. The underground section is designated as a separate building for the drop-off, which usually requires:
1. Independence of title: having an independent title or real estate certificate, with clear title。
2. Accounting independence: the cost of constructing the garage is clearly identifiable in the financial accounts
3. Functional independence: an independent access point, which is not dependent on a separate department on the ground。
Ground drop-off places can be clearly distinguished in terms of property rights, function and value, land use permits obtained, taxable amounts based on the area of the land use permit, land use tax based on the area of the land use permit, land use tax based on the vertical projection of underground buildings, usually 50 per cent of the taxable amount。
Ii. Electronic points not building individual
If the floor is not built separately, but is closely linked to the buildings on the ground, forming an indivisible whole, the taxation of land use is based on two general views:
1. The area of the floor shall not be counted and the cost of the land shall not be shared, and therefore there shall be no taxation
Land use tax is calculated by apportioning the land area between the underground part and the above part in proportion to the building area, respectively。
As a result, a land-use tax is levied on the basis of 50 per cent of the taxable amount of the area that is constructed separately, and the area connected to the house on the ground is subject to a clear taxing method that is communicated to the competent tax authorities because of differences in the degree of implementation of the policy。
