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土地使用权以划转与直接投资方式比较,其税收待遇存在差异,从而对税负产生影响。本文分析计算在两种不同处置方式下土地使用权各自的税负,以选择最优方案。
Land use rights to transfer and direct investment by way of comparison, its tax treatment differences, thus affecting the tax burden. This paper analyzes and calculates the tax burden of land use rights under two different disposal methods to choose the optimal plan.