Content abstract: China's process of market now has entered a critical stage， but as a core part of the market mechanism， the modern enterprise corporate governance structure but can't in after the restructuring of the state-owned enterprise will have to play a Corporate governance is the product of development of modern At the beginning of this century the birth of the modern enterprise a prominent feature is the property rights and the right of management separation， it produced a professional managers class and managers market， management discipline is so revolutionary change But professional managers to replace owners to control the management of the enterprise and produced "client" and "agent" In order to ensure that the rights and interests shall not be violated and abused， both of the contractual relationships need institutional arrangement， this is company corresponding governance structure will solve the
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-
