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转让国有土地使用权、地上建筑物及其附着物并取得增值性收入的单位和个人,国家都要对其征收土地增值税。土地增值税的特点是:以转让房地产所取得的增值额为征税对象;征税面比较广;采用扣除法和评估法计算增值额;按增值额占扣除项目金额的比率确定30%～60%的四级超率累进税率按
All units and individuals that transfer state-owned land use rights, above-ground buildings and their attachments and obtain value-added income will be subject to land value-added tax levied by the state. The value-added tax of land is characterized by: the added value obtained by the transfer of real estate is the object of taxation; the taxation is relatively wide; the deduction method and the valuation method are used to calculate the added value; and the proportion of the added value to the deducted item amount is 30% ~ 60 % Of the progressive rate of four progressive rate press