Taxpayers' income from the transfer of real estate includes monetary income, physical income and other income, that is, including the total price of the transferred real estate, out-of-price expenses and other economic benefits. It should be noted that all kinds of funds, fees and surcharges collected by real estate development enterprises on behalf of relevant departments, units and enterprises, which are included in the price of development products or invoiced by enterprises, should be fully recognized as sales income according to regulations; If it is not included in the price of the developed product, invoices issued by other collection departments and units outside the enterprise can be managed as the money collected and remitted, and generally accounted for through other payables.

Second, analyze the details

Value-added tax is a turnover tax based on the value-added amount of goods in circulation, which is collected by the State Taxation Bureau. 50% of tax revenue comes from the central government and 50% from local governments. Value-added tax can be divided into production value-added tax, income value-added tax and consumption value-added tax according to the different deduction methods of purchased fixed assets.

3. What is the threshold of VAT?

If the sales of taxable services provided by individuals do not reach the threshold of value-added tax, they shall be exempted from value-added tax; If the threshold is reached, the value-added tax will be paid in full. The value-added tax threshold does not apply to individual industrial and commercial households recognized as general taxpayers. If the tax is paid on time, the monthly taxable sales will be 5000-20000 yuan. Every tax, every sales of 300-500 yuan.