所谓土地增值税,是对纳税人转让房地产所取得的收入减除规定扣除项目金额后的增值部分,按比例缴纳的税收。1993年,我国就房地产开发行业出台的《中华人民共和国土地增值税暂行条例》规定:转让国有土地使用权、地上建筑物及附着物并取 The so-called land value-added tax is the tax paid on a pro-rata basis for the part of the value-added part of the revenue obtained by the taxpayer in transferring real estate minus the amount deducted from the provisions of the project. In 1993, the Provisional Regulations of the People’s Republic of China on Land Appreciation Tax promulgated by China on the real estate development industry stipulated that the transfer of the right to use state-owned land, buildings and attachments above ground and