Furthermore , the diversified development mix between leasing and sales properties within the group s development portfolio in mainland china also limits the group s exposure to the impact of land appreciation tax going forward 此外，集团在中国内地拥有多元化的租赁及出售物业租合，亦有助减低集团未来因土地增值税所受的影响。
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，国家税务总局由二零零七年二月一日起，就于中国大陆之国有土地使用权建筑物及其相关设施的出售或转让，更严格徵收土地增值税。
The new way is to impose the regular land value increment tax , with the core of sharing the revenue of land value increment on the step of land preserving , so as to ensure the state obtaining the revenue of land value increment in the general meaning . as for the infrastructure invested by the government , we should learn a lesson from the sharing system of the other countries , adopt the principle of " whose income who bears " , " the larger proportion , the more responsibilities , " bear the funds of public facilities reasonably 本文在理论的层面上建立城市土地增值收益测算模型，借鉴国外城市土地增值收益分配的成功经验，提出我国城市土地增值收益分配的改进思路：在土地保有环节征收以分享土地增值收益为核心的“定期土地增值税” ，以确保国家获得更一般意义上的土地增值收益；在政府投资的基础设施上，应借鉴国外收益者负担制度，对于政府投资部分采取谁收益谁负担，收益多少负担多少的原则，以达到共同合理负担公共设施款项的目的。
In accordance with the provisions of laws and regulations of china and tianjin , both parties afford legal taxes separately , all of which are in connection with the transfer and the property right certificate , including , without limitation to , sales taxes , land vat , corporate income taxes , contract taxes , stamp taxes and transaction fees 因甲方向乙方转让商品房并由乙方取得商品房的房地产权证所发生的一切法定税费，包括但不限于营业税、土地增值税、企业所得税、契税、印花税、交易费等，均由甲乙双方按照国家和天津市有关法律规定各自承担。
On the basis of accountings on the problems in part one and summarizing the experience of other countries in part two , the author raises in part three that the tax system of real estate should be reconstructed to solve the problems puzzling grass roots level government to meet the urgent need of the wto entry 对照这些原则和要求，对现行地方税制的各税种进行了分析、比较，提出现行税制体系中，只有涉及房产、土地的有关税种，在经过一定改造后，适合做为县乡主体税种。这些税种主要是农业税、耕地占有税、契税、房产税、房地产税、土地使用税、土地增值税等，同时对这些税种各自存在的问题进行了剖析。
4 ) adjust the strength to support agriculture after the use change to balance the interior effect caused by the land use change inside the collective according to the principle of land income belonging to itself and value - added tax belonging to the local finance . establish a public participatory pattern in land expropriation ( 4 )按照农用地改变用途后土地增值收益归己、地区土地增值税归地方财政的宗旨，加大征地后的以工支农的力度，平衡土地用途改变在集体经济组织内部产生的影响，建立公众参与式的征地方式。
Be not average house and average house the biggest different depend on : be not average house to want to make over only be about to pay individual income tax , did not avoid impose a requirement , and tax rate is 1 . 5 , taller than average house 0 . 5 ; in the meantime , be not average house to not have " bounds of 2 years " , should make over only from time to tome appreciation is about to pay business tax , and compare average house paid land value added tax more 非普通住宅与普通住宅最大的不同在于：非普通住宅只要转让就要交个人所得税，没有免征条件，并且税率为1 . 5 ，比普通住宅高0 . 5 ；同时，非普通住宅无“ 2年之限” ，只要转让时有增值就要交营业税，并且比普通住宅多交了土地增值税。
After analyzing real estate taxation systems in foreign countries , we are able to come to the conclusion that , the advanced experience useful for reference is that , real estate taxation is the main financial revenue source of local governments in foreign countries , for construction of all local infrastructures . generally , they take market value or evaluated value as the reference to calculate real estate tax , in order to make real estate tax increase elastically according to economic 就一个完整的房地产开发项目而言,我国目前的房地产税收及其相关税收包括营业税、城市维护建设税、教育费附加、企业所得税、个人所得税、城镇土地使用税、耕地占用税、土地增值税、房产税、城市房地产税、印花税、契税、固定资产投资方向调节税等十三种。
Facing the predicament of the development of real estate industry of new era , our government and related departments adopted a series of measures such as controlling strictly the land for luxurious house and villa , using the method of " accounting after expropriation " to collect land value inrement tax , strengthening approval and supervision of foreign investment of real estate industry and examining the law - breading conducts in real estate market 摘要面临新时期房地产业发展的挑战，我国政府和房地产相关部门采取了一系列的举措：严控高档住宅用地和别墅用地；制定新的土地增值税征算方法；加强和规范外商投资房地产的审批和监管；清查房地产市场中存在的违法行为。
