State Administration of Taxation, Announcement on Tax Issues Relevant to the Sale of Fixed Assets Attached to Land or Immovable Property at the time of Assignment of Land Use Rights or Sale of Immovable Property by Taxpayers
国家税务总局关于纳税人转让土地使用权或者销售不动产同时一并销售附着于土地或者不动产上的固定资产有关税收问题的公告
February 07, 2012 | BY
clpstaff &clp articlesSAT clarifies the tax issue on land assignment with an attachment.
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Main contents: Where a taxpayer, at the time of assignment of land use rights or sale of immovable property, also sells the fixed assets attached to the land or immovable