一、土地增值税的计算依据根据《中华人民共和国土地增值税暂行条例》规定，土地增值税是按照纳税人转让房地产所取得的增值额和相应的税率计算征收的。土地增值税的计算依据为增值额，增值额指的是纳税人转让房地产所取得的收入减除规定的扣除项目金额后的余额。二、土地增值 I. Basis for calculation of land value increment tax According to the Provisional Regulations of the People’s Republic of China on Land Appreciation Tax, the land value increment tax is levied according to the appreciation gained by the taxpayer in transferring real estate and the corresponding tax rate. The land value increment tax is calculated on the basis of the added value. The added value refers to the balance after deducting the deducted item amount from the income obtained by the taxpayer in transferring real estate. Second, land appreciation