Abstract: At present, real estate is one of the most indispensible industries. Land Appreciation Tax, being as a taxation lever of state macro-control upon real estate industry, plays an import role in regulating the appreciation income of real estate enterprises and restraining investment impulse. Land Appreciation Tax is powerful in guaranteeing the equitable distribution of income and improving the sound development of real estate. Tax authorities at any level are demanded to implement the State Council’s notice and essence, attach great importance to the collection and management of Land Appreciation Tax, reinforce the tax liquidation and enhance tax regulation, meanwhile, combining pre-requisition system and enterprise system.
Key Words: Land Appreciation Tax, Land Appreciation Tax Liquidation, Land Appreciation Tax pre-requisition.
