The increment tax on land value is a new type of tax in China.

土地增值税是我国开征的一个新兴税种。

youdao

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.

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；

youdao

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.

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；

youdao