问题详情

Which of the following transactions is subject to an immediate charge to land appreciation tax (LAT)？
A.Company P contributed the land use right for the construction of a new factory as capital to its new subsidiary
B.Company D contributed the land use right for the construction of a shopping mall as capital to its new subsidiary
C.Company X which owned an office tower was merged by absorption with Company Y. Company X was dissolved after the merger
D.The local government transferred the land use right for the construction of a hotel to Company K

请帮忙给出正确答案和分析，谢谢！