房地产开发企业将开发的部分房地产转为企业自用时，是否征收土地增值税？

Core Viewpoint - The article discusses the tax implications for real estate development companies when they convert part of their developed properties for self-use or commercial rental purposes, specifically regarding the land value increment tax. Group 1 - Real estate development companies are not subject to land value increment tax when converting part of their developed properties for self-use or rental, provided that the property rights have not been transferred [1]. - During tax settlement, the income from the converted properties is not included, and corresponding costs and expenses are not deducted [1].