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Land Value Increment Tax

Subject and scope:
  Land value increment tax is collected or pre-collected on the total incremental value at the time of the transfer of the title of land, or the establishment of pledge with land, which has previously been set at a certain value.
  For land transferred with compensation, the original land owner.
  For land transferred without compensation, the acquired title owner.
  For land with pledge established, the pledger
Main applicable laws and regulations:
  Land Tax Act, Enforcement Rules of the Land Tax Act, The Equalization of Land Rights Act, The Agricultural Development Act, Enforcement Rules of the Equalization of Land Rights Act
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