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Announcement of Jiangxi Local Taxation Bureau on Adjusting the Deemed Charging Rate of Land Appreciation Tax

Document No.:Announcement No.10, 2013 of Jiangxi Local Taxation Bureau

Taxes:Land Appreciation Tax

Date of Promulgation:2014-01-01

IssueDepartment:Local Taxation Bureaus of Localities

Date of Implementatio:2013-12-31


For the purpose of guiding and supervising enterprises to standardize the financial accounting and fulfill tax obligations of LAT in accordance with regulations, and further strengthening the administration of LAT collection, the relevant issues concerning adjusting the deemed charging rate at the stage of liquidation of LAT of Jiangxi Province are hereby notified as follows:


I. The liquidation of LAT shall adopt the way of book accounts auditing in principle. If a minority of taxpayers really cannot go through liquidation through book accounts auditing, and if they conform to the provisions of Article 34 of the “Management Specification of LAT Liquidation” (Guo Shui Fa [2009] No.91) issued by the State Administration of Taxation, they may go through the liquidation of real estate projects by the deemed charging method. As for those who meet requirements of the deemed charging method, the in-charge taxation authorities shall issue the notice on taxation matters relating to deemed charging, and organize personnel to carry out audits on the liquidation using the deemed charging method; the in-charge taxation authorities shall report the audit result of liquidation to the local taxation authorities above the county level, and then, upon the approval made by a panel discussion, notify taxpayers to carry out the tax payment or tax refund procedures.


II. The deemed charging rates of LAT liquidation in the province are uniformly adjusted to four grades: the transfer of ordinary residential, 5%; the transfer of non-ordinary residential, 6%; the transfer of non-residential, 8%; a taxpayer who meets the conditions of liquidation fails to go through liquidation procedures within a specified period and, after having been ordered by the taxation authorities to carry out liquidation within the prescribed time limit but still fails to do so, 10%.


III. The present announcement shall come into force on January 1, 2014. As for the declaration matters concerning LAT liquidation which are officially accepted on and after January 1, 2014, if the deemed charging method has been determined to be adopted, the new deemed charging rates shall be applied. Article II of the Announcement of Jiangxi Local Taxation Bureau on Issues Concerning Strengthening the Administration of LAT Collection (Order No.3, 2010) and the Supplementary Announcement of Jiangxi Local Taxation Bureau on Issues Concerning Strengthening the Administration of LAT Collection(Order No.6, 2011) are abolished at the same time.


Jiangxi Local Taxation Bureau

December 31, 2013


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