Reply of the State Administration of Taxation on Requiring Real Estate Development Enterprises to Submit Special Auditor’s Reports Upon Settling Land Value-Added Tax

国家税务总局关于房地产开发企业清算土地增值税款时附送专项审计报告的批复

Promulgating Institution: State Administration of Taxation

Document Number: Guo Shui Han [2002] No. 512

Promulgating Date:06/05/2002

Effective Date:06/05/2002

颁布机关: 国家税务总局

文      号:国税函[2002]512号

颁布时间:06/05/2002

实施时间:06/05/2002

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正文

To the Local Taxation Bureau of Beijing,

    北京市地方税务局:

Your Request for Instructions on Submission of Special Auditor's Reports by Real Estate Development Enterprises When Settling Land Value-Added Tax (Jing Di Shui Di [2002] No. 197) has been received. In view of the difficulties in settling land value-added tax and the actual conditions of collection and administration thereof, it is hereby approved that you may implement the following measures on a trial basis: the taxpayer (real estate development enterprise) shall have its development cost, value-added amount of expense, etc., reckoned and audited by properly qualified intermediaries at the time of settling the land value-added tax upon project completion; and the tax authorities shall determine tax basis with reference to the special auditor's report when processing the tax declaration. Please sum up relevant experience promptly and report it to this Administration, which, if feasible, may be popularized in other places with applicable conditions. 

    你局《关于对房地产开发企业清算土地增值税款时附送专项审计报告的请示》(京地税地[2002]197号)收悉。鉴于土地增值税清算税款工作的难度和目前实际征管情况,同意你局试行对房地产开发企业在项目竣工结算土地增值税税款时,采取由纳税人委托有资质的中介机构,对其开发成本、费用增值额等情况进行清算审计,税务机关在受理申报时,参考专项审计报告确定计税依据的方法。请你们及时总结这方面工作经验并报总局。如可行,便于在其他条件适合的地方加以推广。

State Administration of Taxation

June 5, 2002

国家税务总局

二00二年六月五日