土地转让如何征收土地增值税？-税务及发票法律援助-法律咨询免费平台-国际律师联盟

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问题	土地转让如何征收土地增值税？
释义	土地增值税按照纳税人转让房地产所取得的增值额和《土地增值税暂行条例》第七条规章的税率计算征收。《土地增值税暂行条例》第七条规章，土地增值税实行四级超率累进税率：增值额未超过扣除项目金额50%的部分，税率为30%等。法律依据：《土地增值税暂行条例》第七条土地增值税实行四级超率累进税率：增值额未超过扣除项目金额50%的部分，税率为30%。
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