Circular of the State Administration of Taxation on Strengthening Follow-up Management Work after the Cancellation of Some Administrative Examinations and Approval Items Concerning Property Tax

Circular of the State Administration of Taxation on Strengthening Follow-up Management Work after the Cancellation of Some Administrative Examinations and Approval Items Concerning Property Tax

Guo Shui Fa [2004] No.839

June 23, 2004

To the local taxation bureaus in all provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the state plan:

For the purposes of implementing Decisions of State Council on Canceling and Adjusting Third Group of Administrative Examination and Approval Items (Guo Fa [2004] No. 16) and effectively performing follow-up management work on property taxes after the cancellation of some administrative examinations and approval items, we hereby compose the following notices on relevant issues:

Article 1 With regard to article 24 of Interpretations and Tentative Regulations of the Ministry of Finance and State Administration of Taxation on Some Specific Issues Concerning Property Tax ([1986] Cai Shui Di Zi No.
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