The increment tax on land value is a new type of tax in China.
土地增值税是我国开征的一个新兴税种。
Chapter Four Object of Land Value Increment Tax and Project Benefiting charge Collection.
第四章土地增值税与工程受益费的课征对象。
This chapter relates to theoretical system of land value increment tax and project benefiting charge.
第二章土地增值税与工程受益费理论上之比较研究。
Use of economic levers, the introduction of land value increment tax is a strong policy-oriented work, it should be taken seriously.
运用经济杠杆，实行土地增值税是一个强有力的政策为导向的工作，应当认真考虑。
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；
Most-favored-nation tax rate, Conventional tariff rates, Increment duty, Excise tax, tax reimbursement.
最惠国税率，协定税率，还有增值税，消费税，退税。
Namely: The taxpayer purchases the income tax amount which the fixed asset occurs to permit in the increment duty tax amount which the production realizes arrives at the buckle.
即：纳税人购进固定资产发生的进项税额准予在投产后实现的增值税税额中抵扣。
In "should hand over the increment duty" in the classification item to additionally build "exits not delivered tax money", "to exit the multi-junction tax money" and so on subjects.
在“应交增值税”明细科目中增设“转出未交税金”、“转出多交税金”等科目。
In "should hand over the increment duty" in the classification item to additionally build "exits not delivered tax money", "to exit the multi-junction tax money" and so on subjects.
在“应交增值税”明细科目中增设“转出未交税金”、“转出多交税金”等科目。
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