Article 11 newly - built buildings for technology development and production and business with self - raised funds of enterprises in parks using domestic investments shall be levied or exempted from the construction tax ( or the investment direction regulating tax ) according to the national industrial policy 第十一条内资办的开发区企业，以自筹资金新技术开发和生产经营用房，按国家产业政策确定征免建筑税（或投资方向调节税） 。
This paper expounds the functions of establishing and perfecting the wealth tax systems on narrowing the gap between the poor and the rich in china from aspects of adjusting and reforming the individual income tax , collecting the social security tax , perfecting the consumption tax system , and collecting the inheritance tax , etc 从调整改革个人所得税、开征社会保障税、完善消费税制、开征遗产税等方面,阐述了建立完善财富调节税制对缩小我国贫富差距的作用。
According to national industrial policies , a temporary zero tax rate is exercised for the investment from new technical service users , national sci - tech problem - tackling projects , intermediate experiment , industrial experiment , open laboratories , projects of military industrial products for national defence service and their accessory products after regulatory tax for fixed assets investment is levied on those above projects 根据国家产业政策，新建科研业务用户、国家科技攻关项目和高技术攻关项目、中间试验、工业试验和开放性试验室以及直接为国防服务的军工产品、国防专用配套产品项目的投资，在征收固定资产投资方向调节税时，暂执行零税率。
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。
The revenue of the local governments includes business tax , income tax of the enterprises subordinate to the local government , personal income tax , tax on the use of urban land , tax on the adjustment of the investment in fixed assets , tax on town maintenance and construction , tax on real estates , tax on the use of vehicles and ships , stamp tax , slaughter tax , tax on agriculture and animal husbandry , tax on special agricultural products , tax on the occupancy of cultivated land , contract tax , 25 % of the value added tax , 50 % of the tax on stock dealing ( stamp taxo and tax on resources other than the ocean petroleum resources 属于地方财政的收入包括营业税，地方企业所得税，个人所得税，城镇土地使用税，固定资产投资方向调节税，城镇维护建设税，房产税，车船使用税，印花税，屠宰税，农牧业税，农业特产税，耕地占用税，契税，增值税25 %部分，证券交易税（印花税） 50 %部分和除海洋石油资源以外的其他资源税。
