Chapter Three, Four and Five study on tax planning of business tax, corporate income tax and land value added tax for real estate development companies separately.
其中第三至五章分别对房地产开发企业营业税、企业所得税和土地增值税的税收筹划进行了分析。
2
The fourth chapter is real estate development enterprise land appreciation tax planning case analysis.
第四章是房地产开发企业土地增值税税收筹划案例分析。
3
The direct reason of "enterprise cluster" is special land and tax policy of development area.