Circular on Revising the Incentive Policies for Deed Tax and Business Tax at the Real Property Transaction Stage

关于调整房地产交易环节契税营业税优惠政策的通知

Deed tax and business tax lowered for real estate transactions.

(Issued by the Ministry of Finance, the State Administration of Taxation and the Ministry of Housing and Urban-rural Development on February 17 2016, and effective as of, February 22 2016.)

(财政部、国家税务总局、住房城乡建设部于二零一六年二月十七日发布，自二零一六年二月二十二日起执行。)

Cai Shui [2016] No.23

财税〔2016〕23号

Financial departments (bureaus), local taxation bureaus and housing and urban-rural development departments (construction commissions, real property bureaus) of the provinces, autonomous regions, municipalities directly under the central government and cities with independent development plans, the Tibet, Ningxia and Qinghai Provincial (Autonomous Region) Offices of the State Administration of Taxation and the Finance Bureau and Construction Bureau of the Xinjiang Production and Construction Corp:

各省、自治区、直辖市、计划单列市财政厅（局）、地方税务局、住房城乡建设厅（建委、房地局），西藏、宁夏、青海省（自治区）国家税务局，新疆生产建设兵团财务局、建设局：

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