Do self-sustained projects require land tax increase and liquidation?

Legal subjectivity:

Taxpayers who meet one of the following conditions shall settle land value-added tax: 1. All real estate development projects are completed and sold; 2. Real estate development Although the project has not been fully completed and settled, it has been transferred as a whole; 3. Direct transfer of land use rights. Legal objectivity:

"Announcement of the State Administration of Taxation on Issues Related to Corporate Income Tax Refunds in the Land Value-Added Tax Settlement of Real Estate Development Enterprises" 1

Enterprises conduct land value-added tax settlement of development projects in accordance with regulations Afterwards, if there is a loss in the final settlement of corporate income tax that year and there are other subsequent development projects, the loss should be carried forward to future years in accordance with tax laws and used to make up for it with the income of subsequent years. Follow-up development projects refer to projects that are under development and have won bids.