根据营业税条例及有关税收政策规定，转让土地使用权或销售不动产要征收营业税；在销售不动产连同不动产所占土地的使用权一并转让的行为，比照销售不动产征税。但土地所有者出让土地使用权和土地使用者将土地使用权归还给上地所有者的行为，通常称政府土地“出让”行为，不征 Pursuant to the provisions of the Business Tax Regulations and relevant tax policies, business tax is levied on the transfer of land use rights or sale of real property; the transfer of real property along with the right to use the land occupied by immovable property is taxed on the basis of sales of real property. However, the land owner transfers the land use right and the land user returns the land use right to the owner of the land. Usually, it refers to the government land “transfer”