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土地增值税是就转让房地产所取得的增值额征收的一种税。它的重点是:根据土地增值税的税率特点及有关优惠政策,通过合理合法调整收入额和扣除项目金额来降低增值额,从而适用较低税率纳税或享受免税待遇。
Land appreciation tax is a tax levied on the appreciation of real estate acquired. Its key points are: According to the tax rate of land value-added tax and the relevant preferential policies, the amount of value added can be reduced by reasonably and lawfully adjusting the amount of income and deducting the amount of the project, so as to apply the tax with a lower tax rate or enjoy the tax-exempt treatment.