land use rights transfer

基本解釋

The transfer of land use rights must occur on a compensated, voluntary basis and be conducted in accordance with the law.
土地承包經(jīng)營(yíng)權(quán)流轉(zhuǎn)必須堅(jiān)持依法自愿有償?shù)脑瓌t。
Article 20 For the transfer or mortgage of the land-use rights, a written transfer or mortgage contract should be entered into between both parties of transfer or mortgage.
土地使用權(quán)出租期限超過(guò)六個(gè)月的，出租人和承租人也應(yīng)當(dāng)簽訂書(shū)面出租合同。
First, the tax is only imposed on the transfer of State-owned land use rights while the transfer of non-state-owned land use rights and the disposition of State-owned land are not liable to the tax.
其一，土地增值稅只對(duì)轉(zhuǎn)讓國(guó)有土地使用權(quán)的行為課稅，轉(zhuǎn)讓非國(guó)有土地和出讓國(guó)有土地的行為不征稅；
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