各行政公署,自治州、市、县人民政府,省直机关各单位:根据《中华人民共和国土地增值税暂行条例实施细则》(以下简称‘细则》)的规定,结合我省实际,现就土地增值税征收的有关问题通知如下:一、征收土地增值税,是国家运用税收杠杆引导房地产业经营方向,规范房地产市场交易秩序,合理调节土地增值收益分配,维护国家权益,促进房地产业健康发展的重要措施。各级人民政府要充分认识征收土地增值税的必要性和重要性,切实加强对这项工作的领导,并尽快制定和落实各项征管措施,保证土地增值税在全省迅速开征。有关部门要主动配合税务机关,认真做好土地增值税的征收工作。二、凡在我省境内转让国有土地使用权、地上建 All units of the administrative offices, autonomous prefectures, cities and counties and provincial authorities: According to the provisions of the Implementing Rules of the Provisional Regulations of the People’s Republic of China on Land Appreciation (hereinafter referred to as “the Detailed Rules”) and the actual conditions in our province, The relevant issues of tax levy notice are as follows: First, the levy of land value-added tax is the use of tax levers to guide the direction of the real estate business, regulate the real estate market transaction order, the rational adjustment of land value-added income distribution, safeguarding national rights and interests, promote the healthy development of real estate Measures. People’s governments at all levels should fully understand the necessity and importance of levying land value-added tax, earnestly strengthen their leadership over this work, and promptly formulate and implement various collection and management measures to ensure the rapid introduction of land value-added tax in the whole province. Relevant departments should take the initiative to cooperate with the tax authorities and conscientiously do a good job in the collection of land value-added tax. Second, where the transfer of state-owned land use rights in our province, built on the ground