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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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.

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。

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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.

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。

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"Caroline has before Parliament a land value tax bill, " added Natalie Bennett.

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