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根据《土地增值税暂行条例》规定,土地增值税是以单位和个人转让国有土地使用权、地上的建筑物及其附着物(简称房地产)所取得的增值额为计税依据,依照规定税率征收的一种税。我国税法对个人转让房地产土地增值税出台了一些优惠政策。比如:《土地增值税暂行条例实施细则》(财法[1995]6号)规定,对个人转让自有住房,凡居住满5年或5年以上的,经向税务机关申报批准,免于征收土地增值税;居住满3年未满5年的,减半征收土地增值税;居住未满3年的,按规定计征土地增值税。《财政部、
According to Provisional Regulations of the Land Appreciation Law, the land value increment tax is based on the added value obtained by the units and individuals in transferring the right to use state-owned land, the buildings on the ground and their attachments (referred to as real estate) for tax purposes, and is levied according to the prescribed tax rates A tax China’s tax law on personal transfer of real estate land value-added tax introduced some preferential policies. For example, the Provisional Regulations for the Implementation of Land Appreciation Tax (CFPA [1995] No. 6) stipulates that individuals who transfer their own houses should be exempted from the tax authorities’ approval of declarations after they have lived for 5 years or over for 5 years Land value-added tax; residential less than 3 years less than 5 years, half the land value-added tax levied; living less than 3 years, according to the provisions of the land value-added tax. "Ministry of Finance,