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房地产行业“挤泡”运动早在1993年底,国务院就颁布了《中华人民共和国土地增值税暂行条例》。该《条例》明确规定土地增值税的纳税人为:
As early as the end of 1993, the State Council promulgated the Provisional Regulations on Land Appreciation Tax of the People’s Republic of China. The “Regulations” clearly stipulates that the taxpayers of land value increment tax are: