land transfer tax 中文意思是什麼

land transfer tax 解釋
土地轉讓稅
  • land : n 1 陸地，地面。2 土地，田地；農田；〈pl 〉所有地，地產。3 國土，國，國家；領土；地方；（…的）世...
  • transfer : n 1 移轉，轉送；調職；調任[轉學]證書；變換。2 （財產；權利等的）轉讓，讓與（證書），移轉，授受；...
  • tax : n 1 稅，租稅，租款 （on; upon）。2 〈美國〉會費。3 負擔。4 （pl es） 〈英口〉收稅官。vt 1 對…抽稅...
  1. Article 19 the so - said “ also applicable ” in paragraph 2, article 11 of the act means that, for the new towns approved by the executive yuan before the act is enforced, the exemption of inhertance tax and gifts tax is also applicable to land transfer caused by inheritance or presentation between spouses or linear descents for the lands within the scope of sectional expropriation, within 5 years commencing from the date when the executive yuan approves or the plan of the special area determines the implementation of zone expropriation to return of the compensation lands

    第19條本條例第十一條第二項所定亦適用之，指本條例公布施行前經行政院核定開發之新市鎮，于經行政院核定應實施區段徵收或特定區計畫確定應實施區段徵收之日起，至實施區段徵收發還抵價地五年內，應實施區段徵收?圍內之土地，因繼承或配偶、直系血親間之贈與而移轉者，亦適用同條第一項之規定，免徵遺產稅或贈與稅。
  2. For those investors who invest in industrial projects, can be provide land by agreement according to administrative transfer standards. after paying for the migration ' s removal, aftercare and plant compensation once, the land transfer charge of the project can be returned from the tax subsistence of the local financial department handed in by the enterprises to support the development of the enterprise

    對工業項目，可以協議方式供地，項目投資者除拆遷補償費、安置費和青苗補償費一次性到位外，其土地出讓金由投資方墊付后，從項目所產生的地方稅收中由財政分期列支，用於支持企業發展。
  3. Second, presents that real estate tax should incline to all levels of local government according to the systematical defects, and integrate the " five taxes and one fee " to a single real estate taxation, therefore, designs a inside - outside united, urban - rural united, and house - land united chinese real estate taxation system reforming plan in general. third, presents that real estate transfer taxation should incline to local government ( especially county and rural government ) according to the systematical defects, and incorporates present taxation to a single real estate transfer taxation, therefore, designs chinese real estate transfer taxation reforming plan in general

    第二，針對中國現行不動產保有稅在稅權劃分、稅種設置和稅制要素存在的制度缺陷，提出中國不動產保有稅的稅權應分別向不同層級的地方政府傾斜，並進行「五稅一費」的整合，即將現行的城鎮土地使用稅、耕地佔用稅、農業稅、房產稅、城市房地產稅和城鎮土地使用費的整合為單一的不動產保有稅，從而在整體上設計一個內外統一， 、城鄉統一和房地統一的中國的不動產保有稅制的改革設想。
  4. The surplus amount of the land appreciation tax payer s income from real estate transfer subtracting the fixed amount of deduction is the volume of increased value

    土地增值稅納稅人轉讓房地產所取得的收入減除規定扣除項目金額后的余額，為增值額。
  5. An investor shall submit the guarantee letters for performance of the contract on the transfer of state - owned land use right, the license for the planning of construction land and the license for the planning of construction projects and the use certificate of state - owned land, certification on the alteration of archival files in the administrative department of construction ( real estate ) as well as the relevant certification materials of tax return as produced by the taxation authority

    投資者應提交履行（ 《國有土地使用權出讓合同》 、 《建設用地規劃許可證》 、 《建設工程規劃許可證》等的保證函， 《國有土地使用證》 ，建設（房地產）主管部門的變更備案證明，以及稅務機關出具的相關納稅證明材料。
  6. Furthermore, as of 1 february 2007, the state administration of taxation began to enforce more strictly the levy of land appreciation tax on the sale or transfer of state - owned land use rights, buildings and their ancillary facilities in mainland china

    此外，國家稅務總局由二零零七年二月一日起，就於中國大陸之國有土地使用權建築物及其相關設施的出售或轉讓，更嚴格徵收土地增值稅。
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