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国家税务总局于近日出台了国税函[2007]645号文《国家税务总局关于未办理土地使用权证转让土地有关税收问题的批复》。要正确理解该文件的精神,需要准确把握四个问题。
State Administration of Taxation recently issued Guoshuihan [2007] No. 645, “Reply of the State Administration of Taxation on Relevant Taxes on the Transfer of Land Without Land Use Right Certificate”. To correctly understand the spirit of this document, we need to accurately grasp the four questions.