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.
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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