Issued: June 14 2007
Main Contents: Where a land user transfers, mortgages or exchanges land, he/she and the other party shall pay business tax, land value-added tax and deed duty
State Administration of Taxation, Official Reply on Tax Issues Concerning the Assignment of Land for Which the Formalities Relevant to the Leasehold Certificate Have Not Yet Been Completed
国家税务总局关于未办理土地使用权证转让土地有关税收问题的批复
Taxes on assignment of land should be paid regardless of completion of formalities.
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