财政部、国家税务总局关于对一九九四年月一日前签订开发及转让合同的房地产征免土地增值税的通知本刊讯根据《中国人民共和国土增值税暂行条例》第十五条的规定，土地增值税暂行条例自１９９４年１月１日起执行。近日财政部、国家税务总局对１９９４年１月１日以前签订开... Notice of the Ministry of Finance and the State Administration of Taxation on the Expropriation of Land Appreciation Tax on Real Estate Signing the Contract of Development and Transfer before September 1, 1994 Pursuant to Article 15 of the Provisional Regulations of the People’s Republic of China on Land Appreciation Tax , Provisional Regulations on the land value increment since January 1, 1994 implementation date. Recently the Ministry of Finance, State Administration of Taxation signed on January 1, 1994 before opening ...