A real estate developer sells a newly constructed commercial building in 2014. Selling price is RMB 90,000,000. Sum of amount paid for acquire land use rights and development cost are RMB 40,000,000. Company has not amortized bank loan interest. The deductable proportion of other real estate development cost with certificate stipulated by provincial is 10%. Tax paid that related to sales of commercial building (exclude stamp duty) is RMB 6,000,000. Compute land appreciation tax payable for the company.
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