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中华人民共和国土地增值税暂行条例

Article 2

In force

转让国有土地使用权、地上的建筑物及其附着物(以下简称转让房地产)并取得收入的单位和个人,为土地增值税的纳税义务人(以下简称纳税人),应当依照本条例缴纳土地增值税。

Administrative Regulations · State Council · In force from —

Article 1Back to full textArticle 3

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