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；

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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；

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