另外，由于土地增值税和物业税都是地税，具体的执行需要地方税务局进行操作。

In addition, because the land value-added tax and property tax are the tax needs of the local implementation of specific operation of the IRD.

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例如，可在开发形成房地产产品销售后和现有物业再次销售时，在征收的土地增值税中按一定比例返还地铁企业。

For example, after the sale of newly constructed properties or the re-sale of the existing properties, a certain rate of land value-added tax should be given back to metro companies.

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例如，可在开发形成房地产产品销售后和现有物业再次销售时，在征收的土地增值税中按一定比例返还地铁企业。

For example, after the sale of newly constructed properties or the re-sale of the existing properties, a certain rate of land value-added tax should be given back to metro companies.

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