Generally speaking, the land transfer fee cannot be deducted from the value-added tax.

Value-added tax is a turnover tax based on the value-added amount of goods (including taxable services) generated in the circulation process. From the tax principle, value-added tax is a turnover tax levied on the added value of many links such as commodity production, circulation and labor services or the added value of commodities. Extra-price tax is implemented, that is, it is borne by consumers, and tax is levied only if there is value added, and tax is not levied if there is no value added. Value-added tax is a tax levied on the value-added of units and individuals who sell goods or provide processing, repair and replacement services and import goods. To sum up:

According to the Provisional Regulations of People's Republic of China (PRC) on Land Value-added Tax and its detailed rules for implementation, the tax basis of land value-added tax is the value-added amount obtained by taxpayers in transferring real estate, while the land transfer fee is not the income obtained from transferring real estate, but the administrative fees charged by government departments, which are not taxable income of value-added tax, so the land transfer fee cannot be deducted from the value-added tax.

Legal basis:

Article 6 of the Provisional Regulations on Land Value-added Tax in People's Republic of China (PRC) stipulates: "Deduction for calculating the value-added amount: (1) the price paid for obtaining the land use right; (2) Costs and expenses of land development; (three) the cost and expenses of new houses and supporting facilities, or the evaluation price of old houses and buildings; (4) Taxes and fees related to the transfer of real estate; (5) Other deductions as stipulated by the Ministry of Finance. "

Therefore, the land transfer fee does not belong to the above-mentioned deductible VAT items and cannot be used to deduct VAT.