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第二部分土地增值税一、土地增值税的纳税人是如何规定的?1.根据《中华人民共和国土地增值税暂行条例》(国务院令第138号)第二条规定:“转让国有土地使用权、地上的建筑物及其附着物(以下简称转让房地产)并取得收入的单位和个人,为土地增值税的纳税义务人(以下简称纳税人),应当依照本条例缴纳土地增值税。”2.根据《中华人民共和国土地增值税暂行条例实施细则》(财法字〔1995〕6号)第六条规定:“条例第二条所称的单位,是指各类企业单位、事业单位、国家机关和社会团体及其他组织。”
Part II Land Appreciation Tax I. How is the taxpayer of land value increment tax stipulated? 1. According to Article 2 of the Provisional Regulations of the People’s Republic of China on Land Appreciation (Decree No. 138 of the State Council): “The transfer of state-owned land (Hereinafter referred to as the transfer of real estate) and obtain income units and individuals, the land value-added tax taxpayers (hereinafter referred to as taxpayers), shall pay land value-added tax in accordance with the Ordinance. 2. According to Article 6 of the Implementation Rules of the Provisional Regulations of the People’s Republic of China on Land Value Added Tax (Cai Fa Zi [1995] No. 6), the unit mentioned in Article 2 of the Regulations refers to all kinds of enterprises and institutions , State agencies and social organizations and other organizations. ”