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-
Content abstract内容摘要: zhang ailing with a comet， leaving the literature of modern Chinese literature an eternal She's shaping a series of female image， the novel written by cao JinSuo in seven coincidence is one of Cao seven perfect image is three-dimensional， development， the construction conception and sadness by using the texture description shows a psychological weak， a female at that time of Chinese suffer and step to the abyss Keywords关键词: cao seven sadness suggested must skillfully lonely tragedythe literature of modern Chinese literature
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