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Ministry of Finance and State Administration of Taxation, Circular on Revising the Business Tax Policy for Assignment of Residential Premises of Individuals
财政部、国家税务总局关于调整个人住房转让营业税政策的通知

Preferential tax policy for second-hand residential property sale removed.

Issue: February 2010

CLP Reference: 3230/09.12.22

Promulgated: 22 December 2009

Keywords (click to search): business tax residential premises second-hand property

Issued: December 22 2009

Main contents: Beginning from January 1 2010, business tax shall be levied in full on the sale of a non-ordinary residential...

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