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根据《国家税务总局关于进一步加强城镇土地使用税和土地增值税征收管理工作的通知》(国税发[2004]100号)文件规定,从2004年8月起,国家对除经济适用房的开发用地以外的其他各类房地产开发用地,恢复征
According to the Circular of the State Administration of Taxation on Further Strengthening the Levying and Management of Urban Land Use Tax and Land Appreciation Tax (Guo Shui Fa [2004] No. 100), since August 2004, Other types of real estate development outside the land recovery signs