Which of the following transactions is NOT subject to land appreciation tax (LAT)?A.A stat
Which of the following transactions is NOT subject to land appreciation tax (LAT)?
A.A state-owned enterprise contributed its land use right as capital to its subsidiary for the subsidiary to build a shopping mall
B.A local government transferred a land use right to a property developer
C.A property developer sold a standard residential property with a land appreciation value of 63%
D.An individual sold his self-used residence after owning it for one year