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。
since february 1,2007, china started the land appreciation tax accounting of real estate industry.
从2007年2月1日起,中国开展了房地产开发企业土地增值税清算工作。
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 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。