the joint venture will pay the business tax and the land appreciation tax on selling houses.
只对合资企业的房产销售征收营业税和土地增值税。
this paper aims at the issues existing in the land appreciation tax accounting of guangxi and introduces some relevant suggestions on enhancing the work of land appreciation tax accounting.
文章针对广西在土地增值税清算中存在的问题提出了加强土地增值税清算工作的相关建议。
the fourth chapter is real estate development enterprise land appreciation tax planning case analysis.
第四章是房地产开发企业土地增值税税收筹划案例分析。
therefore, how to effectively carry out land appreciation tax planning will inevitably be in the present and the future development of enterprises an important research topic.
因此如何有效地进行土地增值税税收筹划势必会成为当前及今后企业发展的一个重要研究课题。
moreover, the collection management on the land appreciation tax should be standardized.
规范土地增值税的征收管理等对策。
this chapter is mainly used the method of land appreciation tax planning and actual case for business tax planning, through comparing, analyzing and find the best method of tax planning.
本章主要是运用土地增值税税收筹划方法对企业的实际案例进行税收筹划,通过对比、分析,找到企业的最佳纳税筹划方法。
if you want to resell that part of the houses, you need to pay business tax and the land appreciation tax (lat) again for the transfer of immovable property.
如果你们将分得的房产再销售,则须按销售不动产再交营业税和土地增值税。