PERSONAL INCOME TAX FROM REAL ESTATE TRANSFER
1. Incomes from real estate transfer includes - Incomes from transferring rights to use land. - Incomes from transferring rights to use land and property on the land. Property on the land includes: + Houses, including future houses. + Infrastructure and constructions on the land, including off-the-plan constructions. + Other property on land includes agriculture, forestry and fishery products (such as plants and animals). - Incomes from transferring ownership of houses, including future houses. - Incomes from transferring rights to use land, rights to rent water surface. - Incomes from capital investment by real estate to establish enterprises or increase capital of enterprises as prescribed by law. - Incomes from delegating the management of real estate, if the person delegated to manage real estate has the right to transfer real estate or similar rights to the real estate owner. - Other incomes from real estate transfer in any shape o...