土地增值税将土地、房屋的转让收入合并征收。
The land Value Appreciation Tax is actually based on the consolidated proceeds derived from the transfer of land and buildings.
通告79明确指出，股权转让收入的义务发生于转让的手续已完成时。
Circular 79 clarifies that the obligation of incomes from equity transfers happens when the formalities of transfer has completed.
我国高新技术企业适合证券化的资产有出口贸易应收款和知识产权转让收入。
The securities assets of Chinese high - technology enterprises include the money of export trade and the money of transferring property rights.
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