KYB CHINA(1993年12月13日中华人民共和国国务院令第138号发布 根据2011年1月8日《国务院关于废止和修改部分行政法规的决定》修订)
(Issued by Decree No. 138 of the State Council of the People's Republic of China on December 13, 1993, and amended in accordance with the Decision of the State Council on Repealing and Amending Certain Administrative Regulations on January 8, 2011)
为了规范土地、房地产市场交易秩序，合理调节土地增值收益，维护国家权益，制定本条例。
These Regulations are formulated to regulate the order of land and real estate market transactions, reasonably adjust land appreciation gains, and safeguard national rights and interests.
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。
Units and individuals that transfer state-owned land use rights, buildings on the land, and their attachments (hereinafter referred to as 'transfer of real estate') and obtain income shall be taxpayers of land appreciation tax (hereinafter referred to as 'taxpayers') and shall pay land appreciation tax in accordance with these Regulations.
土地增值税按照纳税人转让房地产所取得的增值额和本条例第七条规定的税率计算征收。
Land appreciation tax shall be calculated and levied based on the appreciation amount obtained by the taxpayer from the transfer of real estate and the tax rates specified in Article 7 of these Regulations.
纳税人转让房地产所取得的收入减除本条例第六条规定扣除项目金额后的余额，为增值额。
The appreciation amount is the balance after deducting the deductible item amounts specified in Article 6 of these Regulations from the income obtained by the taxpayer from the transfer of real estate.
纳税人转让房地产所取得的收入，包括货币收入、实物收入和其他收入。
The income obtained by the taxpayer from the transfer of real estate includes monetary income, income in kind, and other income.
计算增值额的扣除项目：
Deductible items for calculating the appreciation amount:
(一)取得土地使用权所支付的金额；
(1) The amount paid for obtaining the land use rights;
(二)开发土地的成本、费用；
(2) The costs and expenses for land development;
(三)新建房及配套设施的成本、费用，或者旧房及建筑物的评估价格；
(3) The costs and expenses for new buildings and supporting facilities, or the assessed prices of old buildings and structures;
(四)与转让房地产有关的税金；
(4) Taxes related to the transfer of real estate;
(五)财政部规定的其他扣除项目。
(5) Other deductible items as prescribed by the Ministry of Finance.
土地增值税实行四级超率累进税率：
Land appreciation tax adopts a four-level progressive tax rate based on the ratio of appreciation to deductible items:
增值额未超过扣除项目金额50%的部分，税率为30%。
For the portion of the appreciation amount that does not exceed 50% of the total deductible items, the tax rate is 30%.
增值额超过扣除项目金额50%、未超过扣除项目金额100%的部分，税率为40%。
For the portion of the appreciation amount that exceeds 50% but does not exceed 100% of the total deductible items, the tax rate is 40%.
增值额超过扣除项目金额100%、未超过扣除项目金额200%的部分，税率为50%。
For the portion of the appreciation amount that exceeds 100% but does not exceed 200% of the total deductible items, the tax rate is 50%.
增值额超过扣除项目金额200%的部分，税率为60%。
For the portion of the appreciation amount that exceeds 200% of the total deductible items, the tax rate is 60%.
有下列情形之一的，免征土地增值税：
Land appreciation tax shall be exempted under any of the following circumstances:
(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；
(1) Where a taxpayer constructs ordinary standard residences for sale and the appreciation amount does not exceed 20% of the total deductible items;
(二)因国家建设需要依法征收、收回的房地产。
(2) Where real estate is lawfully expropriated or taken back due to national construction needs.
纳税人有下列情形之一的，按照房地产评估价格计算征收：
Where a taxpayer falls under any of the following circumstances, the tax shall be calculated and levied based on the assessed price of the real estate:
(一)隐瞒、虚报房地产成交价格的；
(1) Concealing or falsely reporting the transaction price of the real estate;
(二)提供扣除项目金额不实的；
(2) Providing false information on the amount of deductible items;
(三)转让房地产的成交价格低于房地产评估价格，又无正当理由的。
(3) The transaction price of the transferred real estate is lower than the assessed price without justifiable reasons.
纳税人应当自转让房地产合同签订之日起7日内向房地产所在地主管税务机关办理纳税申报，并在税务机关核定的期限内缴纳土地增值税。
Taxpayers shall, within 7 days from the date of signing the real estate transfer contract, file a tax return with the competent tax authority at the location of the real estate and pay the land appreciation tax within the time limit determined by the tax authority.
土地增值税由税务机关征收。土地管理部门、房产管理部门应当向税务机关提供有关资料，并协助税务机关依法征收土地增值税。
Land appreciation tax shall be collected by the tax authorities. Land management departments and real estate management departments shall provide relevant information to the tax authorities and assist the tax authorities in lawfully collecting land appreciation tax.
纳税人未按照本条例缴纳土地增值税的，土地管理部门、房产管理部门不得办理有关的权属变更手续。
If a taxpayer fails to pay land appreciation tax in accordance with these Regulations, the land management department and real estate management department shall not handle the relevant ownership change procedures.
土地增值税的征收管理，依据《中华人民共和国税收征收管理法》及本条例有关规定执行。
The collection and management of land appreciation tax shall be carried out in accordance with the Law of the People's Republic of China on the Administration of Tax Collection and the relevant provisions of these Regulations.
本条例由财政部负责解释，实施细则由财政部制定。
These Regulations shall be interpreted by the Ministry of Finance, and the implementing rules shall be formulated by the Ministry of Finance.
本条例自1994年1月1日起施行。各地区的土地增值费征收办法，与本条例相抵触的，同时停止执行。
These Regulations shall come into effect on January 1, 1994. Any land appreciation fee collection measures in various regions that conflict with these Regulations shall cease to be implemented simultaneously.