山西：领取的育儿补贴是否缴纳个人所得税？

Core Viewpoint - The article discusses the tax regulations regarding the conversion of real estate developed by enterprises for self-use or rental purposes, specifically addressing the exemption from land value-added tax when ownership has not transferred [7]. Tax Regulations Summary - According to the National Taxation Administration's notice, when real estate development enterprises convert part of their developed properties for self-use or rental, if the ownership has not changed, they are not subject to land value-added tax [7]. - During tax settlement, such income should not be included, and corresponding costs and expenses should not be deducted [7].