the land to be invested under the preceding paragraph shall be used only by the said small or medium enterprise for its own if the land is not used by the said small or medium enterprise for its own or is transferred to any other person the outstanding land value increment tax shall be paid in a lump sum by the investor
前款规定投资的土地，仅供该中小企业自用，不供该中小企业自用或者转让给他人使用的，未缴的土地增值税，由投资者一次性缴纳
以上为机器翻译结果，长、整句建议使用 人工翻译 。
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