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

October 02, 2004 | BY

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Deed tax levied only on land or housing ownership inherited by non-heirs, but not by heirs.

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Issued: September 2 2004

Main contents: Item One states that deed tax shall not be levied on land or housing ownership inherited by heirs at law stipulated in thePRC