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Announcement of Zhejiang Local Taxation Bureau on Measures for Verification of Four Developmental Costs for LAT Liquidation of Real Estate Development Enterprises

Document No.:

Taxes:Administration of Tax Levy & Collection,Land Appreciation Tax

Date of Promulgation:

IssueDepartment:State Taxation Bureaus of Localities

Date of Implementatio:2016-11-30



In accordance with the provisions of the “Notice of the State Administration of Taxation on Relevant Issues Concerning the Administration of LAT Liquidation of Real Estate Development Enterprises” (Guo Shui Fa [2006] No.187), we hereby regulate the measures for the verification of "four development costs", i.e. the preliminary engineering costs, construction and installation engineering costs, infrastructure costs, and indirect costs of development (hereinafter referred to as the "four development costs") in the LAT liquidation of real estate development enterprises as follows:


I. For the calculation of land appreciation tax, real estate development enterprises shall deduct the "four development costs" according to the actual amounts incurred.


II. For the purpose of LAT liquidation, if the certificate or documents of "four development costs" submitted by real estate development enterprises are not up to the requirements of liquidation or false, the in-charge local taxation authorities may, with reference to the information of construction and installation cost quota regularly published by the local construction cost management departments, in combination with the year of housing construction, structure, purpose, location, materials and other factors, check and ratify the amount standard per unit area of the "four development costs".


III. This announcement shall come into force on January 1, 2017. Article 5 of the “Announcement of Zhejiang Local Taxation Bureau on Relevant Issues Concerning the Administration of LAT Liquidation of Real Estate Development Enterprises” (Announcement No.8, 2015 of Zhejiang Local Taxation Bureau) shall be repealed simultaneously.


ZhejiangLocal Taxation Bureau

November 30, 2016


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