This chapter relates to theoretical system of land value increment tax and project benefiting charge.
第二章土地增值税与工程受益费理论上之比较研究。
Use of economic levers, the introduction of land value increment tax is a strong policy-oriented work, it should be taken seriously.
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。
This paper conducts an analysis of the shortcomings of the land value increment tax system in China and points out the negative consequences.
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。
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；
Finally in the fiscal charge aspect, proposed the concrete implementation opinion and strengthens the increment duty tax payment management the countermeasure suggestion.
并在会计核算和税收管理方面，提出了具体的实施意见及加强增值税纳税管理的对策建议。
Most-favored-nation tax rate, Conventional tariff rates, Increment duty, Excise tax, tax reimbursement.
最惠国税率，协定税率，还有增值税，消费税，退税。
Namely: The taxpayer purchases the income tax amount which the fixed asset occurs to permit in the increment duty tax amount which the production realizes arrives at the buckle.
即：纳税人购进固定资产发生的进项税额准予在投产后实现的增值税税额中抵扣。
In "should hand over the increment duty" in the classification item to additionally build "exits not delivered tax money", "to exit the multi-junction tax money" and so on subjects.
在“应交增值税”明细科目中增设“转出未交税金”、“转出多交税金”等科目。
In "should hand over the increment duty" in the classification item to additionally build "exits not delivered tax money", "to exit the multi-junction tax money" and so on subjects.
在“应交增值税”明细科目中增设“转出未交税金”、“转出多交税金”等科目。
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