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。
Use of economic levers, the introduction of land value increment tax is a strong policy-oriented work, it should be taken seriously.
第二章土地增值税与工程受益费理论上之比较研究。
This chapter relates to theoretical system of land value increment tax and project benefiting charge.
第四章土地增值税与工程受益费的课征对象。
Chapter Four Object of Land Value Increment Tax and Project Benefiting charge Collection.
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。
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.
因土地重估增值而提列待缴之土地增值税。
Provision for the land value incremental tax liability resulting from land revaluation.
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。
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.
在许多富裕的国家，土地增值税只占总税收的一个很小的部分。
In most rich countries, land-value taxes account for a small share of total revenues.
房地产行业涉及的税种主要有营业税、土地增值税、企业所得税等。
Real estate taxes are mainly involved in the business tax and land appreciation tax, enterprise income tax, etc.
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。
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.
为此，房地产实业界和学术界对土地增值税的存在意义进行了激烈争论。
Therefore, the real estate industry is in dispute with the academic circle over the significance of the value-added tax.
此外，该国也是一个巨大的损失，相当于提前透支未来的土地增值税。
In addition, the country is also a great loss, equivalent to an overdraft in advance of the future land appreciation tax.
如果你们将分得的房产再销售，则须按销售不动产再交营业税和土地增值税。
If you want to resell that part of the houses, you need to pay business tax and the land appreciation tax (LAT) again for the transfer of immovable property.
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。
The new policy also removed the stamp duty and land value-added tax for individual residential transactions, starting from next month.
从2007年2月1日起，中国开展了房地产开发企业土地增值税清算工作。
Since February 1, 2007, China started the Land Appreciation Tax Accounting of Real Estate Industry.
她表示，还可以采取其他措施。例如：减少土地税、放宽抵押贷款限制、提高出口商增值税退税。
She said other steps could include reducing land taxes, easing curbs on mortgage lending and raising rebates of value-added taxes to exporters.
土地增值税是我国开征的一个新兴税种。
The increment tax on land value is a new type of tax in China.
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.
文章针对广西在土地增值税清算中存在的问题提出了加强土地增值税清算工作的相关建议。
This paper aims at the issues existing in the Land Appreciation Tax accounting of Guangxi and introduces some relevant Suggestions on enhancing the work of Land Appreciation Tax accounting.
我国推行土地增值税已有十余年，但其运行效果并不理想。
China has been pursuing the policy of land value-added tax over the past decade. The implementation, however, turned out to be unsatisfactory.
第四章是房地产开发企业土地增值税税收筹划案例分析。
The fourth chapter is real estate development enterprise land appreciation tax planning case analysis.
本章主要是运用土地增值税税收筹划方法对企业的实际案例进行税收筹划，通过对比、分析，找到企业的最佳纳税筹划方法。
This chapter is mainly used the method of land appreciation tax planning and actual case for business tax planning, through comparing, analyzing and find the best method of tax planning.
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；
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.
只对合资企业的房产销售征收营业税和土地增值税。
The joint venture will pay the business tax and the land appreciation tax on selling houses.
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.
文章主要分为两个部分，第一部分从房地产企业的税负水平和清算的必要性两方面分析土地增值税征收及清算的意义。
The first part analysis the significance of the collection and liquidation of LVT from the tax burden of the real estate business and the need for liquidation.
文章主要分为两个部分，第一部分从房地产企业的税负水平和清算的必要性两方面分析土地增值税征收及清算的意义。
The first part analysis the significance of the collection and liquidation of LVT from the tax burden of the real estate business and the need for liquidation.
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