After the Chinese side performs the procedures for the transfer of the land-use right in its cooperation with the foreign party on the land it obtains， the method of whether distributing the area of the completed commodity house， or distributing the income from the sales of the commodity house does not conform with the stipulations of the current policy that “business tax is exempt from the behavior of investing and buying shares with invisible assets， participating in and accepting the investor's profit distribution and jointly undertaking the investment risk”； therefore， business tax shall be levied in accordance with the tax category of “transferring invisible assets”； its business volume should be all the income actually gained， including charges not included in the calculated prices； the tax paying time should be the very day when the income is gained.
At the same time， tax shall also be levied on the sales of commodity houses. If the method of distributing houses （including the distribution of area） which are then sold respectively by each party is adopted， then business tax shall be levied on the incomes from the sales of commodity houses by both Chinese and foreign parties in accordance with the stipulation of “selling immovable property”； if the method of unified sales of houses and redistribution of sales income is adopted， then business tax is levied on the income from unified sales of commodity houses in accordance with the stipulation of “selling imm
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