Introduction

The business chain of Land Value-Added Tax (LVAT) is long and involves many calculation criteria: the same project must be categorized into three handling modes—liquidation, transfer of existing housing, and sales of remaining units. The same cost entry needs to be allocated among saleable area and allocable objects. Tax rates are calculated using a four-level progressive rate on appreciation, and there are distinctions between ordinary and non-ordinary residences. When preparing liquidation working papers manually, the most common issue is not incorrect formulas, but missing stages—performing calculations before all data is collected, or lacking an audit trail for the review and issuance phases after calculations are complete.

The Skill introduced below addresses this scenario by breaking down the compliance workflow for LVAT liquidation of real estate projects and the transfer of existing housing into a reusable structure.

What is this

Skill Name: Land Value-Added Tax: Compliance Special Topic on Project Liquidation and Real Estate Transfer, coordinates @user_11064e10/tax-land-value-added. It is maintained by the publisher user_11064e10 on SkillHub, sourced from the community, categorized as professional, and the current version is 3.18.64. No API Key is required (requires_api_key=false).

The problem it solves is: within a single LVAT workflow for a real estate project, it connects business classification, stage-loop closure, risk indicators, tax calculation, and working papers/reports into an executable path, rather than scattered tables and documents.

According to SkillHub page data, the rating is 100000, with 1173 downloads and 0 installations.

Core Functions

The capability scope provided in the material is organized along two lines: business type and workflow stage.

Business Classification Covers Three Categories. Real estate development project liquidation (Type I), transfer of existing housing (Type II), and sales of remaining units (Type III derivative). The tax calculation logic and data requirements differ among these three types, and the Skill provides corresponding handling paths based on classification.

Stage-Loop Closure. It covers four stages: Preparation, Fieldwork, Review, and Issuance. The Preparation stage gathers data and confirms calculation criteria; the Fieldwork stage verifies situations; the Review stage checks calculations and allocations; the Issuance stage forms results and reports. These four stages are used sequentially to avoid skipping steps.

Calculation and Allocation. Includes a multi-dimensional risk indicator model, four-level progressive tax rate calculation on appreciation, distinction between ordinary and non-ordinary residences (the “Ordinary/Non-Ordinary/Other” tripartite method), cost allocation, and sensitivity analysis on critical values (sensitivity judgment for changes near the critical points of the appreciation rate).

Output. End-to-end working papers and reports.

Installation and Activation

The captured data does not provide installation commands, directory paths, or configuration file fields, so this section does not provide commands. The Skill coordinate is @user_11064e10/tax-land-value-added. The official page is https://www.skillhub.cn/skills/user_11064e10/tax-land-value-added , and the installation method should follow the instructions on that page.

This Skill is based on the general SKILL.md format and does not require an API Key.

Typical Usage

The material did not provide reproducible command-line examples or input/output samples, so this section only describes the usage structure without fabricating examples.

  1. First, confirm which business category applies (Type I Liquidation, Type II Transfer of Existing Housing, Type III Sales of Remaining Units), then enter the corresponding handling path.

  2. Proceed in the order of Preparation, Fieldwork, Review, and Issuance. The output of the previous stage serves as the input for the next stage.

  3. In the calculation phase, use the four-level progressive tax rate on appreciation and the Ordinary/Non-Ordinary/Other tripartite method. Perform cost allocation according to allocable objects and conduct sensitivity analysis on critical situations.

  4. In the Issuance stage, output working papers and reports as the audit trail for this work.

Applicable Scenarios and Notes

Suitable for tax and finance personnel or employees of development enterprises who need to perform LVAT liquidation for real estate projects, tax calculation for the transfer of existing housing, or handle the sales of remaining units. It is also suitable for developers who want to integrate such workflows into Agent workflows.

Points to note:

  • The material does not provide specific values for tax rate tables, allocation ratios, or risk indicator thresholds. Actual values must be confirmed according to current tax regulations; do not infer them from the Skill description.
  • The description text was truncated during capture. The complete description of capabilities such as critical value sensitivity analysis should be based on the official page.
  • The page shows 0 installations, indicating this is a newly published or low-usage Skill. It is recommended to validate the output criteria with a single project before adopting it widely.
  • This Skill is sourced from the community and is not equivalent to the official stance of tax authorities. Manual review is still required before formal filing.

Conclusion

The value of this Skill lies in structuring the workflow of LVAT liquidation and real estate transfer: first classify, then run the four-stage closed loop, and finally produce working papers and reports. For those who frequently handle LVAT for real estate projects but do not want to rebuild the workflow every time, this can save the repetitive work of organizing materials.

Official URL: https://www.skillhub.cn/skills/user_11064e10/tax-land-value-added , API URL: https://api.skillhub.cn/user_11064e10/tax-land-value-added