This is paid by enterprises,units,individual household business and other individuals who receive income from a disposal or other means of transfer with consideration of state-owned land use rights,buildings on land and their attached facilities.

The tax is based on the balance of proceeds received by the taxpayer on the transfer of real estate after deducting the sum of deductible items as prescribed.

Land appreciation tax is taxes at four levels-see the table。

Grade  Appreciation/Deduction  Tax Rate      Quick Deduction

1             <50%                                   30%             0%

2      >50%and<100%                      40%             5%

3      >100%and<200%                     50%              15%

4         >200%                                     60%              35%