Chapter Three, Four and Five study on tax planning of business tax, corporate income tax and land value added tax for real estate development companies separately.

其中第三至五章分别对房地产开发企业营业税、企业所得税和土地增值税的税收筹划进行了分析。

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The fourth chapter is real estate development enterprise land appreciation tax planning case analysis.

第四章是房地产开发企业土地增值税税收筹划案例分析。

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The direct reason of "enterprise cluster" is special land and tax policy of development area.

企业空间集聚的直接原因只是开发区优惠的土地和税收政策。

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Conservation easements have been a powerful tool to protect land from development, and conservationists are lauding the new tax law for extending enhanced federal tax breaks for donating land development rights through 2013 (and retroactively back to Jan. 1, 2012).

FORBES: Good And Bad News For Conservationists In New Tax Law

The "land value tax, " he suggested, could boost the economy, smooth income disparities, and encourage development of empty lots.

WSJ: It's a Lonely Quest for Land-Tax Fans, But, by George, They Press On