Circular of the State Administration of Taxation on Strengthening the Administration over Land Value-Added Tax

Circular of the State Administration of Taxation on Strengthening the Administration over Land Value-Added Tax

Guo Shui Han [2004] No. 938

August 2, 2004

Local taxation bureaus of provinces, autonomous regions, municipalities directly under the central government and cities specifically designated under the state plan:

In order to simplify the procedures of administrative examination and approval, make it more convenient for taxpayers in paying land VAT as well as to improve administration of taxation, it is hereby spelt out, relevant matters concerning tax declaration made by land VAT taxpayers, on a regular basis, as follows:

Article 1 Item 1 of Article 15 under the Detailed Rules for Implementation of the Tentative Regulations on Land Value-Added Tax provides that tax declaration made on a regular basis instead of declaring tax immediately upon transfer of the house due to high rate of transaction shall be subjected to examination and approval by taxation authorities.
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