State Administration of Taxation, Official Reply on Clarifying the Basis for Calculating Deed Tax on the Grant of State-owned Leaseholds

国家税务总局关于明确国有土地使用权出让契税计税依据的批复

December 08, 2009 | BY

clpstaff &clp articles

SAT clarifies deed tax calculation for leasehold grant.

Clp Reference: 3200/09.10.27 Promulgated: 2009-10-27

Issued: October 27 2009

Main contents: Where a party is granted state-owned leaseholds by way of an invitation for bids, auction or listing on a land exchange, deed tax shall be calculated and levied according to the total transaction price. The preliminary land development cost may not be deducted.

Related legislation: Circular on Deed Tax Issues Relevant to the Grant of Leaseholds, Etc., Aug 3 2004

clp reference:3200/09.10.27
promulgated:2009-10-27

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