Circular of the State Administration of Taxation Regarding the Issues of Real Estate Tax for Enterprises with Foreign Investment

Circular of the State Administration of Taxation Regarding the Issues of Real Estate Tax for Enterprises with Foreign Investment

Gou Shui Fa [2000] No.44

March 8, 2000

Some issues have arisen from the collection of the urban real estate tax from enterprises with foreign investment due to the respective application of the Interim Regulations on Urban Real Estate Tax and the Interim Regulations of the People's Republic of China on Real Estate Tax to enterprises with foreign investment and domestic-funded enterprises.
We hereby present the following in order to specify these issues for the convenience of execution:

Article 1 On the exemption of real estate tax in using aid-raid defensive facilities
In order to encourage enterprises to use aid-raid defensive facilities, tax is presently not collected from houses of aid-raid defensive facilities as used by enterprises with foreign investment for business according to the Circular on the Prosecution of the Explanation and Interim Provisions on Issues Concerning Real Estate Tax and the Explanation and Interim Provisions on Issues Concerning the Usage Tax of Vehicles and Vessels (Cai Di Shui Zi [1986] No.8 of the Ministry of Finance and the State Administration of Taxation).

Article 2 On the urban real estate tax of counter leasing
Rent should be given priority as the object of taxation in the event of leasing.
　　......