The taxpayers for the land value increment tax are as follows:
1. For compensated transfers of land, the taxpayer is the original owner.
2. For uncompensated transfers of land, the taxpayer is the person acquiring ownership.
3. For the land set with Dien rights, the taxpayer is the grantor of the Dien rights.
The term “compensated transfers” in the preceding paragraph refers to transfers through sale, exchange, government acquisition at assessed value, expropriation, and similar methods. The term “uncompensated transfers” refers to transfers through bequest and donation, and similar methods.