At last, to inspect the land value tax including identification of land value, land value tax and the relationship between the old land tax, land value tax on the role of equalization of land rights.
最后对地价税进行考察，包括地价的确定、地价税与原有田赋之间的关系、地价税对于平均地权的功效三个方面。
Property taxes are assessed on market value, and if developed, the land would have contributed significantly to the county's overall annual tax revenue.
房产税是按市场价值评估的，如果开发这块土地，对县城每年的整体税收贡献很大。
Shifting the burden of tax from Labour to land would actually hold down the price of housing and commercial space, because rental value that is taxed would not be recycled into new mortgages.
把税收负担从劳动力转向土地，实际上将会降低住宅和商业空间价格，因为；征税之后的租税，不会再次循环进入新的按揭贷款。
This low tax on land was part of the reason for the property bubbles in these countries, because untaxed land value was paid to Banks, which, in turn, lent it out to bid up prices all the more.
如此低的土地税，是催生这些国家房地产泡沫的部分原因，因为那些未征税的土地价值都支付给了银行，而银行又将其以贷款形式借出，进一步推高房价。
This chapter relates to theoretical system of land value increment tax and project benefiting charge.
第二章土地增值税与工程受益费理论上之比较研究。
Use of economic levers, the introduction of land value increment tax is a strong policy-oriented work, it should be taken seriously.
运用经济杠杆，实行土地增值税是一个强有力的政策为导向的工作，应当认真考虑。
Chapter Three, Four and Five study on tax planning of business tax, corporate income tax and land value added tax for real estate development companies separately.
其中第三至五章分别对房地产开发企业营业税、企业所得税和土地增值税的税收筹划进行了分析。
Real estate tax actually refers to the real estate tax, land, housing or occupants of all taxes levied, the tax basis for the assessment of real property value.
房地产税实际上指的是不动产税，是对土地、房屋所有或占有者征收的税种，计税依据为不动产评估价值。
Chapter Four Object of Land Value Increment Tax and Project Benefiting charge Collection.
第四章土地增值税与工程受益费的课征对象。
The land Value Appreciation Tax is actually based on the consolidated proceeds derived from the transfer of land and buildings.
土地增值税将土地、房屋的转让收入合并征收。
Provision for the land value incremental tax liability resulting from land revaluation.
因土地重估增值而提列待缴之土地增值税。
Land tax is calculated on the combined value of all the taxable land you own above the land tax threshold.
土地税的计算是针对你拥有的所有的在起征点以上的土地价值。
The increment tax on land value is a new type of tax in China.
土地增值税是我国开征的一个新兴税种。
In addition, because the land value-added tax and property tax are the tax needs of the local implementation of specific operation of the IRD.
另外，由于土地增值税和物业税都是地税，具体的执行需要地方税务局进行操作。
For example, after the sale of newly constructed properties or the re-sale of the existing properties, a certain rate of land value-added tax should be given back to metro companies.
例如，可在开发形成房地产产品销售后和现有物业再次销售时，在征收的土地增值税中按一定比例返还地铁企业。
The new policy also removed the stamp duty and land value-added tax for individual residential transactions, starting from next month.
对个人销售或购买住房暂免征收印花税；对个人销售住房暂免征收土地增值税。
What is the scope of the Land Value Appreciation Tax?
哪些属于增值税的征税范围？
The land value increment tax payable on such transfer may be accrued and deferred until the next transfer of such land by the transferee company.
其应缴纳之土地增值税准予记存，由继受公司于转换行为完成后之该项土地再移转时一并缴纳之；
China has been pursuing the policy of land value-added tax over the past decade. The implementation, however, turned out to be unsatisfactory.
我国推行土地增值税已有十余年，但其运行效果并不理想。
This paper conducts an analysis of the shortcomings of the land value increment tax system in China and points out the negative consequences.
为了加强对我国土地增值税的征收管理，结合目前国家新政策出台的背景，分析当前土地增值税征管中存在的问题，并提出完善的对策。
This paper conducts an analysis of the shortcomings of the land value increment tax system in China and points out the negative consequences.
为了加强对我国土地增值税的征收管理，结合目前国家新政策出台的背景，分析当前土地增值税征管中存在的问题，并提出完善的对策。
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