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Land Appreciation Tax & Deductions
When real property such as buildings or land use rights are transferred and the value has increased, a capital gains tax will apply.  Deductions include, but are not limited to, the initial price paid for preexisting structures, land use rights, building of new structures (including demolition, engineering, land preparation), Business Tax and Stamp Tax.  Within 7 days of a contract being finalized, a declaration must be made to the tax authority.  A schedule of how the land appreciation tax is levied is as follows: