1) land value increment
土地增值
1.
In the new stage,factors of urban land value increment have new characteristics.
在新的经济、社会背景下,城市土地增值的影响因素呈现新的特点。
2.
Urban growth and land value increment is a dynamic and spatio-temporal process.
城市增长与土地增值是一种时空动态变化的复杂地理过程,如何有效地模拟这一过程是该研究领域的一个重要问题。
3.
The purpose of this paper is to explore the land value increment Mechanism of land banking and measurement of land profit.
本文运用实证研究方法探讨了土地增量储备过程中的土地增值机理与土地增值收益测算,以便于确定增值收益分配。
2) land increment
土地增值
1.
Based on the analysis of land increment reason of installment agriculture,using the installment agriculture of planting vegetable in Quzhou county Hebei province as the convenient sample,the paper evaluates the land increment of installment .
文章在设施农业土地增值原因分析的基础上,以河北省曲周县塑料大棚设施农业为例,对其进行增值评价。
2.
Based on the explanation of the theory of external economy of land, this paper holds that land external economy is one of the important factors leading up to land increment, and tries to solve the problems of compensation and expropriation of land increment caused by land external economy through applying the theory of property rights differentiation and expropriating the Pigou tax.
通过对土地外部经济理论的阐释,提出外部经济是引起土地增值的重要原因,并试图通过产权界定理论、征收庇古税等解决土地外部经济引起的土地增值的补偿与征缴问题。
3.
Urban growth and land increment are two key factors in city planning.
城市增长与土地增值规律的研究是城市规划中的关键问题,二者的相互影响是一个时空动态变化过程,现有的地理信息系统由于缺乏对时空分析和动态模拟的能力而无法完整地表达这一地理现象。
3) land appreciation tax
土地增值税
1.
The Land Appreciation Tax Accounting of Guangxi:Issues and Measures;
广西土地增值税清算工作:问题及解决措施
2.
A Design on Perfecting Land Appreciation Tax;
完善土地增值税的一个设想
3.
Programming of reducing and waiving taxation in land appreciation tax according to policy
政策范围内的土地增值税减免筹划
4) land value-added tax
土地增值税
1.
Based on the analysis of the policy of liquidating land value-added tax,the paper points out that it may be raise the housing price but not descend in short term,and the effects of land value-added tax on housing price in long term will be decided by supply-demand relationship.
通过对土地增值税清算政策的分析,指出土地增值税清算短期内不会使房价下降,反而可能会促使房价上涨,土地增值税对房价长期作用将视供求关系而定。
2.
The paper puts forwardthe necessity of levying property tax to the drawback that the tax system of the real estateexisted at present, explains the impact of levying property tax on house purchaser with ainstance, brings up the point that the land value-added tax paid by the developer s sellingtheir products can not be contained in the the property tax after the tax syste.
本文对从开发商取得土地开始到商品房出售为止所涉及的房地产税进行了解释,同时对目前房地产税收制度存在的弊端提出了开征物业税的必要性,并以一实例阐明征收物业税对购房者的影响,提出房地产税制改革后的物业税不应将开发商出售房地产产品时缴纳的土地增值税涵盖其中,但应涵盖物业保有阶段增值税的观点。
5) land value added tax
土地增值税
1.
Analysis of Present-Land Value Added Tax;
现行土地增值税的税法解读
2.
According to the relationship between land value added tax and the cost,profit,price of real estate development project,the paper analyses the influence of land value added tax collection and liquidation on real estate development.
根据土地增值税与房地产开发项目成本、利润、价格的关系,分析了土地增值税预征清缴对房地产开发的影响,并从企业、政府方面提出了建议。
6) land increment tax
土地增值税
1.
As one of the means,national tax administration bureau and related departments released the notice in concerning that strengthens real estate land increment tax.
作为调控手段之一,国家税务总局等部门发布了《关于加强房地产土地增值税的通知》。
2.
Especially the land increment tax constituted recently gives a great impact to the real estate market.
近期出台的关于清算土地增值税的政策,更是在房地产行业掀起了一股轩然大波。
补充资料：《中华人民共和国土地增值税暂行条例》
《中华人民共和国土地增值税暂行条例》
provisional regulations of the People's Republic of China on land appreciation tax
zhonghuo renmin gongh叩uo tudi zengzhishui zanxingti0Oli《中华人民共和国土地增值税暂行条例》(provi-sion目regulations of the PeoPle’5 Republic of Chinaonb旧daPp找犯iationtax)中国征收土地增值税的行政法规。国务院l卯3年12月13日发布，自1望辫年l月1日起施行。土地增值税是对转让国有土地使用权、地上建筑物及其附着物产权(以下简称转让房地产)的单位或个人，就其取得的土地增值额征收的一种税。它的作用是规范土地、房地产市场交易秩序，合理调节土地增值收益，维护国家权益。该条例的主要内容包括:①凡转让房地产并取得收人的单位和个人均是土地增值税的纳税人。②土地增值税以纳税人转让房地产取得的收人减除规定的房地产开发成本、费用等支出(税法上称之为扣除项目金额)后的余额，即增值额为计税依据，并按增值额超过扣除项目金额的比例分段确定税率。比例未超过50%的部分，税率为30%;超过50%未超过100%的部分，税率为40%;超过100%未超过么刃%的部分，税率为50%;超过2(X)%的部分.税率为印%。③纳税人建造普通标准住宅出售、增值额未超过扣除项目金额20%的以及国家建设需要依法征用、收回的房地产，免征土地增值税。(袁泽军)
说明：补充资料仅用于学习参考，请勿用于其它任何用途。
参考词条