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.

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有人认为买卖双方可以在房屋转让合同上低报价格替卖方逃避级差利得税，从而将卖方的税负转嫁给买方。

It was felt that the transfer of the contract the seller and the buyer in housing prices for the low profits tax evasion, the tax burden onto the buyer to the seller will.

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