Question

论文摘要英语翻译

摘要：在现阶段，房地产已是不可或缺的一大经济产业。土地增值税作为当前国家宏观调控房地产市场的税收杠杆之一，对调节房地产开发企业增值收益、抑制投资冲动起着重要作用。土地增值税是保障收入公平分配、促进房地产市场健康发展的有力工具。各级税务机关要认真贯彻落实国务院通知精神,高度重视土地增值税征管工作,进一步加强土地增值税清算,强化税收调节作用。同时土地增值税预征制度与企业制度相结合。
关键词：土地增值税、土地增值税的清算、土地增值税预征

Answer 1

Abstract:At the present stage,the real estate has become an integral part of major economic sectors. Currently, as one of the levers of revenue to macro-control real estate market,Land Appreciation Tax plays an important role in regulating appreciation revenue received by real estate development enterprise and inhibiting investment impulse. Land Appreciation Tax is a powerful measure to protect the fair distribution of income, and promote healthy development of real estate market as well.All tax authorities should conscientiously implement the circular of the State Council,pay high focus on collection and management of Land Appreciation Tax, further settling the Land Appreciation Tax and strengthening tax regulation.While ensuring that the pre-charging of Land Appreciation Tax system combining with enterprise system.

Key words: Land Appreciation Tax, Land Appreciation Tax settlement, Land Appreciation Tax pre-charging.

我不知道怎么翻译这个“土地增值税预征”。期望高手指教。