现行有关税收政策规定，企业转让土地使用权收入要征收营业税、土地增值税以及印花税、城市维护建设税、企业所得税等，只有两种情况不征税：（1）土地所有者出让土地使用权和土地使用者将土地使用权归还给土地所有者的行为（通常称为政府土地“划拨”或“出让”行为），不征收 The current relevant tax policies and regulations require enterprises to transfer revenue from land use rights to collect business tax, land value increment tax and stamp duty, city maintenance and construction tax, and corporate income tax. There are only two cases where no tax is levied: (1) The land owner transfers land use rights and Land users return their land use rights to landowners (often referred to as “transfer” or “transfer” of government land)