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中华人民共和国土地增值税暂行条例

Article 8

In force

有下列情形之一的,免征土地增值税:

(一)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;

(二)因国家建设需要依法征收、收回的房地产。

Administrative Regulations · State Council · In force from —

Article 7Back to full textArticle 9

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