The taxable turnover of real estate sales refers to the sales amount obtained by taxpayers from selling real estate, that is, the total price and extra expenses charged to the other party.

1) Giving real estate to others for free is regarded as selling real estate.

2) collection and payment. When selling goods, real estate development companies should collect some funds on behalf of the local government and

its functional departments, such as collecting supporting fees for urban infrastructure and raising funds to build boilers and furnaces. For such collected funds and expenses, real estate development companies treat them as collected expenses, not as their own operating income. According to the provisions in the Provisional Regulations on Business Tax that the turnover is the total price and extra-price expenses obtained by the taxpayer from the other party, such expenses, regardless of their financial accounting, should all be included in the turnover of sales of immovable property to collect business tax.

3) Determination of the basis for the business tax on cooperative housing. There are two ways to build a cooperative house, one is pure "barter", and the other is joint stock of monetary funds and land use rights.

① "barter", that is, both parties exchange their own land use rights and house ownership. There are also two specific ways of exchange: exchanging houses for land and exchanging houses for land; Rent land to build a house,

use the house to pay the rent.

a. Determination of the turnover of exchanging houses for land. For example, Party A invests 12 million yuan to build a house on the land provided by Party B, and after the house is completed, Party A and Party B will allocate the house according to the ratio of 6: 4. It can be inferred from this that the value of the land use right provided by Party B is 8 million yuan. After the house is completed, its value is 12 million yuan invested by Party A and 8 million yuan of land use right provided by Party B, making a total of 2 million yuan. The two sides allocated houses in a ratio of 6: 4, and got 12 million yuan and 8 million yuan respectively. On the surface, neither side got any value-added value. However, by analyzing its connotation, it can be found that the 12 million yuan obtained by Party A consists of the house value of 7.2 million yuan (12x6%) and the land use right price of 4.8 million yuan (8x6%) < P >. The 8 million yuan obtained by Party B consists of the house value of 4.8 million yuan (12 x 4%) and the land use right value of 3.2 million yuan (8x4%). Its essence is that the building unit A exchanged the house with a value of 4.8 million yuan for the land use right of the land use right unit B with a value of 4.8 million yuan, that is, the sale of real estate and the paid transfer of land use right occurred. Then, the building unit A should take 4.8 million yuan as the tax basis for selling real estate, and the land use right provider B should take 4.8 million yuan as the tax basis for the paid transfer of intangible assets.

B. Determination of taxable turnover in exchange for the right to use leased land. For example,

Party A leases the land use right of Party B for several years, and Party A will build buildings on the land and use them. After the lease expires, Party A will return the built buildings together with the land use right to Party B.. In this business process, if Party A gains the right to use the building for several years, and Party B

gains the building at the expense of leasing the land use right, then if Party A sells real estate, business tax shall be levied on it according to the tax item of "selling real estate"; If Party B leases the land use right, it shall collect business tax according to the tax item of "service industry-leasing industry".

(2) Party A shares with monetary funds and Party B shares with land use rights to form a joint venture for building houses. In this form of cooperative housing construction, how to levy taxes should be determined according to specific conditions:

A. After the housing is completed, if both parties adopt the distribution method of * * * bearing risks and * * * enjoying profits,

according to the business tax, Party B will not levy business tax on the behavior of "investing in shares with intangible assets, distributing profits of investors and sharing investment risks". Only the income from the sale of houses by the joint venture is taxed according to the sale of real estate; No business tax is levied on the profits shared by both parties.

B. After the house is completed, if Party B participates in the distribution by taking a certain percentage of the sales revenue

or draws a fixed profit, it is not an act of "no business tax is levied on investment in shares" as mentioned in the business tax, but an act of transferring the land use right to the joint venture by Party B.. Then the business tax shall be levied on the fixed profits obtained by Party B or the income drawn in proportion from the sales income according to the tax item of "transferring intangible assets-transferring land use rights"; For joint ventures, business tax is levied on the sales income of all houses according to the tax item of "sales of real estate".

C. If both parties allocate the house according to a certain proportion after the house is completed, this kind of business operation

does not constitute the behavior of "intangible assets investing in shares, * * * sharing risks and not levying business tax" as mentioned in the business tax. Therefore, first of all, the land transferred by Party B to the joint venture shall be taxed according to the tax item of "transfer of intangible assets and transfer of land use rights"; Secondly, after the houses of the joint venture are allocated to Party A and Party B, if they are sold separately, they will be taxed as "selling real estate".

4) Foreign-invested enterprises engaged in the construction of urban residential quarters are subject to

tax on their turnover. The repayment area is equal to the demolition area, and the tax authorities shall check and calculate the tax according to the cost price of similar residential houses; For the supporting public facilities (such as houses for neighborhood committees, carports, nurseries, etc.) in residential areas that have not been settled at the time of final transfer, where the transfer income has been included in the transfer price of residential houses and business tax has been levied, business tax will no longer be levied.

5) Determination of the turnover of the real estate development enterprise when it signs a contract with the underwriter. House

The real estate development enterprise signs a contract with the underwriter, and hands over the real estate to the underwriter for sale according to the self-determined market price. The real estate development enterprise issues the real estate sales invoice to the customer, and the underwriter collects the price difference or handling fee. After the expiration of the contract, the unsold real estate is acquired by the underwriter.

in this case, during the contract period, the underwriter is acting as an agent for real estate development enterprises to sell, and the business tax shall be levied according to the tax item of "service industry-agency industry". At the same time, business tax should be levied in full on the income obtained by real estate development enterprises according to "selling real estate"; After the expiration of the contract, the unsold houses are acquired by the underwriter, the essence of which is that the real estate development enterprise sells the houses to the underwriter, and the business tax should be levied on the real estate development enterprise according to the "sales of real estate"; If the underwriter resells the real estate, the business tax shall also be levied on the underwriter according to the "sales of real estate".

6) Determination of the tax basis of business tax in the case of real estate mortgage. Banks lend money to units or individuals, and borrowers use houses as collateral. If the borrower is unable to repay the loan after the expiration, the mortgaged house will be collected by the bank to repay the principal and interest of the loan, which indicates that the ownership of the house is transferred to the bank by the borrower with compensation, and the business tax should be levied on the borrower according to the tax item of "selling real estate". If a bank

sells mortgaged houses owned by it, it should also collect business tax according to the tax item of "selling real estate".

7) Determination of the turnover of buildings sold by "repaying the principal". Selling buildings by "repaying the principal" means that the commercial housing operators promise to return the house price to the buyers several years later when selling buildings, which is a means of promotion adopted by the operators to speed up the capital turnover. For this kind of behavior, business tax should be levied according to the total price and extra-price expenses charged to the buyer, and the so-called "debt repayment" expenditure should not be deducted.

8) determination of business tax on individual sales of demolished houses. The issue of

individual income tax and deed tax in urban house demolition has been clearly stipulated in Caishui [25] No.45. Because of the various forms of urban house demolition, it involves not only monetary compensation, but also property rights exchange. This involves how to levy business tax on the houses that the real estate enterprises compensate the demolished people under the property right exchange, and how to levy business tax when individuals transfer the newly acquired houses through property right exchange. State Taxation Administration of The People's Republic of China gave Ming

a definite answer in Guoshuihan [27] No.768.

first of all, when real estate development companies exchange housing property rights for relocated households, its essence is the exchange of economic interests in the form of real estate ownership. The real estate development company has transferred the ownership of the real estate to the relocated households and obtained the corresponding economic benefits.

According to the relevant provisions of the current business tax, the business tax should be paid according to the tax item of "selling real estate". As there is no cash transaction in the property right exchange, it only involves the confirmation of taxable turnover of business tax payable. According to State Taxation Administration of The People's Republic of China's "Reply on the Issue of Levying Business Tax on Foreign-invested Enterprises Engaged in the Construction of Urban Residential Quarters" (Guo Shui Han Fa [1995] No.549), the business tax shall be assessed and levied by the local tax authorities according to the cost price of similar residential houses. For residential areas that have not been settled at the time of final transfer (such as housing for neighborhood committees, carports, nurseries, etc.), where the transfer income has been included in the price of residential transfer

and business tax has been levied, business tax will no longer be levied.

secondly, when the demolition compensation house acquired by the demolished person is re-transferred, the calculation of five years should be confirmed according to the provisions of the document No.89 [25] of the State Administration of Taxation, based on the principle that the time when the deed tax stamp of the new house is filled in or the time when the real estate license is processed is earlier, instead of the time when the original deed tax stamp of the demolished house is filled in or the time when the real estate license is processed.

business tax payable on sales of real estate = taxable turnover on sales of real estate x 5%

(2) transfer of intangible assets

taxable turnover on transfer of intangible assets refers to all income obtained from transfer of intangible assets, including monetary funds, objects and other economic benefits.

1) engaged in the transfer of land use right, trademark right, patent right, non-patented technology, copyright

and goodwill, etc., the taxable turnover is the amount of transfer income obtained.

2) The intangible assets are invested as shares, which participate in the profit distribution of the grantee and * * * share the investment risk

, and the business tax is not levied on the transfer of intangible assets; However, when the equity is transferred, the business tax shall be levied as taxable turnover.

3) The sales of goods that occur at the same time as the transfer of intangible assets shall be subject to business tax in accordance with regulations.

the payable business tax on the transfer of intangible assets = taxable turnover on the transfer of intangible assets x 5%.