Issued: October 27 2009
Main contents: Where a party is granted state-owned leaseholds by way of an invitation for bids, auction or listing on a land exchange, deed tax shall be calculated and levied according to the total transaction price
State Administration of Taxation, Official Reply on Clarifying the Basis for Calculating Deed Tax on the Grant of State-owned Leaseholds
国家税务总局关于明确国有土地使用权出让契税计税依据的批复
SAT clarifies deed tax calculation for leasehold grant.
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