Federal Tax Research 10th Edition by Steven Gill, Gerald Whittenburg, Roby Sawyers, Debra Sanders, William Raabe

تمرين 107

Boxian Wu is a real estate developer in China. She recently sold an office building for 4 million yuan. She paid 2 million yuan for the land use rights and 1 million yuan for the cost of developing the building. What is Boxian's Chinese land-appreciation tax on the transfer of this real estate