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根据《中华人民共和国土地增值税暂行条例实施细则》(以下简称《实施细则》)第七条、第十一条的规定,现就土地增值税工作中的有关问题补充规定如下:一、关于房地产开发费用的具体扣除比例。
Pursuant to the provisions of Article 7 and Article 11 of the Detailed Implementation Rules of the Provisional Regulations of the People’s Republic of China on Land Appreciation (hereinafter referred to as the “Detailed Rules for the Implementation of the Land Appreciation Law”), the following provisions are hereby added as follows: The specific deduction ratio of development costs.