Abstract: At present， real estate is one of the most indispensible 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 Land Appreciation Tax is powerful in guaranteeing the equitable distribution of income and improving the sound development of real 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 Key Words: Land Appreciation Tax， Land Appreciation Tax Liquidation， Land Appreciation Tax pre-
【Key Words】 idiom; comparison; English; Chinese （英文关键词：题目采用五号“Times New Roman”字体，加粗，两个单词的首字母要大写，置于粗体方括号【】内，顶格放置；随后的内容与前面的粗体方括号【】之间空一格，不用任何其他标点符号，采用五号“Times New Roman”字体，不加粗，除了专有名词外，其他单词的首字母不大写，各单词之间用分号“；”隔开，分号之后空一格；最后一个关键词之后不用任何标点符号；单倍行距。）
