Circular of the Ministry of Finance and the State Administration of Taxation on the Policy of UrbanFinance and Taxation [2013] No. 44 2013-8-2 Department of Finance (Bureau) and Local Taxation Bureau of all provinces, autonomous regions, municipalities directly under the Central Government and municipalities under separate State planning; State Taxation Bureau of Tibet, Ningxia and Qinghai Provinces (autonomous regions); Finance Bureau of Xinjiang Production and Construction Corps:
After research, the policy of urban land use tax during the period of land use right transfer for housing reform is hereby notified as follows:
After the taxable units have sold their houses to their employees and written off their accounts in accordance with the relevant provisions of the state housing system reform, the tax on the use of urban land shall be exempted during the period when the transfer of the land use right has not been handled, and the current policies of the provinces, autonomous regions and municipalities directly under the Central Government on the use of land owned by individuals shall be applied.
Ministry of Finance State Administration of Taxation August 2, 2013 |
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