Issued: May 11 2005
Main contents: The Official Reply clarifies that deed tax shall be calculated and levied on land grant fees that should have been paid for state-owned leaseholds granted.
State Administration of Taxation, Levy and Collection of Deed Tax on the Granting Of State-owned Leaseholds Exempted from Land Grant Fees Official Reply
国家税务总局关于免征土地出让金出让国有土地使用权征收契税的批复
Issued: May 11 2005Main contents: The Official Reply clarifies that deed tax shall be calculated and levied on land grant fees that should have been paid…
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