State Administration of Taxation, Deed Tax Questions Relevant to Inheritance of Land and Housing Ownership Official Reply
国家税务总局关于继承土地、房屋权属有关契税问题的批复
Deed tax levied only on land or housing ownership inherited by non-heirs, but not by heirs.
Date:
October 2004
CLP Reference: 3200/04.09.02
Promulgated: 02 September 2004
Keywords (click to search): [deed tax] [real estate tax] [transfer tax] [transfer of real property title] [inheritance] [real assets in deceased estate] [estate administration and management] [wills and probate tax planning]
Issued: September 2 2004
Main contents: Item One states that deed tax shall not be levied on land...
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