Question

论文摘要及关键词的英语翻译

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 present, real estate is one of the most indispensible industries. Land Appreciation Tax, being as a taxation lever of state macro-control upon real estate industry, plays an import role in regulating the appreciation income of real estate enterprises and restraining investment impulse. Land Appreciation Tax is powerful in guaranteeing the equitable distribution of income and improving the sound development of real estate. Tax authorities at any level are demanded to implement the State Council’s notice and essence, attach great importance to the collection and management of Land Appreciation Tax, reinforce the tax liquidation and enhance tax regulation, meanwhile, combining pre-requisition system and enterprise system.
Key Words: Land Appreciation Tax, Land Appreciation Tax Liquidation, Land Appreciation Tax pre-requisition.