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背景资料:土地增值税是转让国有土地使用权。地上的建筑物及其附着物并取得收入的单位和个人。以转让所取得的收入包括货币收入。实物收入和其他收入为计税依据向国家缴纳的一种税赋,这一税种在整个房地产税收中占重要地位。1993年12月13日。国务院公布《土地增值税暂行条例》。规定土地增值税实行四级超率累进税率。
Background information: The land value increment tax is the right to transfer state-owned land. Buildings and attachments on the ground and get income units and individuals. Revenue earned from the transfer includes money income. Real income and other income is a kind of tax paid to the state on the basis of tax calculation. This kind of tax occupies an important position in the entire real estate tax revenue. December 13, 1993. The State Council promulgates the Provisional Regulations on Land Appreciation Tax. Provisions of land value-added tax four progressive rate progressive tax rate.