The payment for the increased or constructive land return 50% of the part which belongs to the county to the foreign investors.

外来投资者使用的增量用地，新增建设用地使用费地方留成部分返还50%。

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There is no constructive receipt if you condition your signature on receiving payment in the fashion you want.

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Constructive receipt requires you to pay tax when you have a legal right to payment even if you chose to be paid later.

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