The joint venture will pay the business tax and the land appreciation tax on selling houses.
The fourth chapter is real estate development enterprise land appreciation tax planning case analysis.
Therefore, how to effectively carry out land appreciation tax planning will inevitably be in the present and the future development of enterprises an important research topic.
If you want to resell that part of the houses, you need to pay business tax and the land appreciation tax (LAT) again for the transfer of immovable property.