State Administration of Taxation, Levy and Collection of Deed Tax on the Granting Of State-owned Leaseholds Exempted from Land Grant Fees Official Reply

国家税务总局关于免征土地出让金出让国有土地使用权征收契税的批复

June 02, 2005 | BY

clpstaff &clp articles

Issued: May 11 2005Main contents: The Official Reply clarifies that deed tax shall be calculated and levied on land grant fees that should have been paid…

Clp Reference: 3200/05.05.11 Promulgated: 2005-05-11

Issued: May 11 2005

Main contents: The Official Reply clarifies that deed tax shall be calculated and levied on land grant fees that should have been paid for state-owned leaseholds granted. Deed duty may not be reduced or exempted as a result of reduction or exemption of land grant fees.
Related legislation: PRC Deed Duty Tentative Regulations, Jul 7 1997, CLP 1997 No.9 p11 and PRC Deed Duty Tentative Regulations Rules, Oct 1 1997 CLP 1998 No.2 p11

clp reference:3200/05.05.11
promulgated:2005-05-11

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