| 1. | The imagine for reforming of land ' s increment - tax
关于土地增值税改革的设想 |
| 2. | Estimated accrued land value incremental tax pay - able
估计应付土地增值税 |
| 3. | Land appreciation tax has four levels of progressive tax rate
土地增值税实行4级超额累进税率： |
| 4. | Increment tax on land value payable
应交土地增值税 |
| 5. | Increment tax on land v payable
应交土地增值税 |
| 6. | Accrued land vat
应交土地增值税 |
| 7. | Land value gain tax : for the property which has the gain value for the sale . the detail is not ready yet
土地增值税：针对在转让价格中比原购买价格高的房产。具体标准暂不详。 |
| 8. | The surplus amount of the land appreciation tax payer s income from real estate transfer subtracting the fixed amount of deduction is the volume of increased value
土地增值税纳税人转让房地产所取得的收入减除规定扣除项目金额后的余额，为增值额。 |
| 9. | Article 3 . the land value - added taxes are levied on increased values the taxpayers derive from the transference of the real estate at rates specified in article 7 of these regulations
第三条土地增值税按照纳税人转让房地产所取得的增值额和本条例第七条规定的税率计算征收。 |
| 10. | The group has made appropriate provisions for such land appreciation tax in the financial statements as at 31 december 2006 , in respect of the properties sold prior to that date
本集团已于截至二零零六年十二月三十一日止年度内，为于此日期前出售的物业就该等土地增值税作出了适当拨备。 |
