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土地增值税是国家为了规范土地、房产市场交易秩序,合理调节土地增值收益,维护国家权益而开征的税种。1993年12月13日,为抑制炒卖炒买土地投机获取暴利,规范土地市场及房地产交易市场,国务院出台了《中华人民共和国土地增值税暂行条例》并于1994年1月1日起施行,在《条例》中有个界定:凡转让国有土地使用权、地上的建筑及其附着物并取得收入的单
Land value-added tax is a tax levied by the state in order to regulate the trading order of land and real estate market, reasonably adjust the income from land appreciation and safeguard the rights and interests of the state. On December 13, 1993, in order to curb speculative profits by speculating in the speculation of speculation and to regulate the land market and the real estate transaction market, the State Council promulgated the Provisional Regulations on Land Appreciation Tax of the People’s Republic of China and came into effect on January 1, 1994, In the “Regulations” there is a definition: Where the transfer of state-owned land use rights, buildings and attachments on the ground and get a single income