| Interim Regulation of the People's Republic of China on Land Value-added Tax | | 中华人民共和国土地增值税暂行条例 |
| (Issued by the Order No. 138 of the State Council of the People's Republic of China on December 13, 1993, and revised in accordance with the Decision of the State Council on Abolishing and Amending Some Administrative Regulations by the Order No. 588 of the State Council on January 8, 2011) | | （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日国务院令第588号《国务院关于废止和修改部分行政法规的决定》修订） |
| Article 1 These regulations are formulated to standardize the marketing of land and real estate, reasonably regulate the gains from added value of land and safeguard the rights and interests of the State. | | 第一条 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。 |
| Article 2 Units and individuals (hereinafter referred to as taxpayers) shall pay land value-added taxes on their incomes derived from transference of use rights of State-owned land and property right of buildings and attached installations thereon(hereinafter referred to as transference of real estate) according to stipulations in these regulations. | | 第二条 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。 |
| Article 3 The land value-added taxes are levied on increased values the taxpayers derive from the transference of the real estate at rates specified in Article 7 of these regulations. | | 第三条 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。 |
| Article 4 In calculating the added value, costs and expenses listed in Article 6 of these regulations shall be deducted from the tax payers gains from the real estate transference. | | 第四条 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。 |
| Article 5 Taxpayers' gains from his real estate transference include incomes in cash, kind and other forms. | | 第五条 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。 |
Article 6 Deductions to be made in the calculation of land added-value:
．．．．．． | | 第六条 计算增值额的扣除项目：
．．．．．． |
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