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.

 
  • 第三條土地增值稅按照納稅人轉讓房地產(chǎn)所取得的增值額和本條例第七條規定的稅率計算征收。
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