土地增值税的计税依据是土地增值额，即纳税人转让房地产所取得的收入减除规定扣除项目金额的余额。显然，要确定土地增值额，就要首先确定转让房地产的收入和扣除项目金额。关于转让房地产收入的确定──一般情况下收入的确定。（1）货币收入。它是指纳税人转让国有土地使用权 Land value increment tax is based on the amount of land appreciation, that is, the taxpayer income from the transfer of real estate minus the amount deducted from the provisions of the balance. Obviously, to determine the amount of land appreciation, we must first determine the transfer of real estate revenue and deduct the amount of the project. On the transfer of real estate revenue to determine ─ ─ under normal circumstances to determine the revenue. (1) monetary income. It refers to the taxpayer’s transfer of state-owned land use rights