State Administration of Taxation, Circular on Business Tax Issues Concerning the Return of Leaseholds by Land Users to Land Owners
国家税务总局关于土地使用者将土地使用权归还给土地所有者行为营业税问题的通知
Return of leaseholds exempted from business tax.
Date:
June 2008
CLP Reference: 3230/08.03.27
Promulgated: 27 March 2008
Keywords (click to search): [return of leaseholds] [recovery of land use right] [business tax] [land user] [land owner ]
Issued: March 27 2008
Main Contents: When a taxpayer returns a leasehold to the land owner,...
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