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-
内容摘要：Liability for breach of contract in the legal system is an important system in contract law， is the main part of the study， analysis of system of liability for breach of contract of contract law， the understanding of application of a very important legal The article plans to combine our country current" contract law" of the relevant provisions on the system of liability for breach of contract， property， liability form， to the principles and basic requirements for the liability exemption rough 关键词：违约责任The liability for breach of contract 责任形态Liability form 归责原则Principle of imputation 责任免除Exemption from liability
