For the "liquidation", the tax issu

For the "liquidation", the tax issued document No. [2009]91 ninth on the "liquidation" conditions made clear: "taxpayers comply with one of the following conditions shall settleits land value-added tax: the real estate development project is completed and sold out; the whole body of the transfer of uncompleted real estate development project; the direct transfer of land use rights." If the real estate development enterprises in line with the above "self liquidation" conditions, should meet the conditions within 90 days to the tax authorities for the liquidation procedures

結果 (中文) 1:

"清算"，税发出第 [2009] 号文件 91 第九的"清算"条件明确:"纳税人符合下列条件 settleits 应土地增值税︰ 房地产开发项目完成并卖出;未完成的房地产开发项目; 转让的整个身体直接转让土地使用权利。如果根据上述房地产开发企业在向税务机关办理清算手续的 90 天内，"自我清算"的条件，应当符合条件

結果 (中文) 2:

对于“清算”，税务出具的文件编号[2009] 91第九的“清算”的条件作了明确：“纳税人符合下列条件应settleits土地增值税之一：房地产开发项目完成并售罄;未完成的房地产开发项目转让的整个身体;土地使用权直接转移“ 如果房地产开发企业与上述“自我清理”条件的，应满足在90天内到税务机关对清算程序的条件

結果 (中文) 3:

对于“清算”，税务号文件下发[ 2009 ] 91第九对“清算”的条件作了明确规定：“纳税人符合下列条件之一的，应解决其土地增值税：房地产开发项目竣工售罄；对楼花转让房地产开发项目的整体；土地使用权的直接转移。“如果与上述“自我清算”条件的房地产开发企业，应当符合条件的90日内到税务机关办理清算手续