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土地增值税对房地产业利润的影响陈乃炎根据我国１９９４年税制改革的精神，国务院于１９９３年１２月１３日颁布土地增值税暂行条例，决定自９４年起在我国开征土地增值税，但直到１９９５年１月２７日才公布了其实施细则。究其原因，主要是考虑到开征土地增值税将会对从...
According to the spirit of China’s tax reform in 1994, the State Council promulgated the Provisional Regulations on the Value Added Tax on December 13, 1993 and decided to start levying land value-added tax in our country from 1994 onwards. However, until 1995 January 27 announced its implementation details. The reason is mainly due to take into account the levy of land value-added tax will be from ...