Ministry of Finance and State Administration of Taxation, Circular on Deed Tax Policy Relevant to First-time Purchase of Ordinary Residential Premises

财政部、国家税务总局关于首次购买普通住房有关契税政策的通知

April 16, 2010 | BY

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Preferential deed tax policy does not apply to second-time joint housing purchasers.

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Issued: March 9 2010

Main contents: If two or more individuals jointly purchase ordinary residential premises of 90 square metres or less and one or more individual(s) has/have (a) residential