Interim Regulations of the People's Republic of China on Deed Tax (Revised in 2019)
Interim Regulations of the People's Republic of China on Deed Tax (Revised in 2019)
Interim Regulations of the People's Republic of China on Deed Tax (Revised in 2019)
Order of the State Council of the People's Republic of China No. 709
March 2, 2019
(Promulgated by Order of the State Council No. 224 on July 7, 1997; and amended according to the Decision of the State Council on Revising Certain Administrative Regulations on March 2, 2019)
Article 1 All transferee units and individuals of any transfer of right or ownership of land and buildings within the territory of the People's Republic of China shall be the taxpayer of deed tax and shall pay deed tax in accordance with these Regulations.
Article 2 For the purposes of these Regulations, the transfer of right and ownership of land and buildings shall refer to the following acts:
1. The assignment of the use rights of State-owned land;
2. The transfer of land use rights, including sale, donation and exchange;
3. Purchase and sale of buildings;
4. Donation of buildings; and
5. Exchange of buildings.
The transfer of land use rights in Item (2) of this article in the preceding paragraph does not include the transfer of the right to the contract business operation of collectively-owned land in rural villages.
Article 3 The rates of deed tax shall be 3% - 5%.
The applicable deed tax rates shall be determined by the people's government of provinces, autonomous regions and municipalities directly under the central government within the range as stipulated in the preceding paragraph based on their actual local conditions and shall be reported to the Ministry of Finance and the State Administration of Taxation for record filing.
Article 4 The basis of calculation for deed tax:
1.
......
Order of the State Council of the People's Republic of China No. 709
March 2, 2019
(Promulgated by Order of the State Council No. 224 on July 7, 1997; and amended according to the Decision of the State Council on Revising Certain Administrative Regulations on March 2, 2019)
Article 1 All transferee units and individuals of any transfer of right or ownership of land and buildings within the territory of the People's Republic of China shall be the taxpayer of deed tax and shall pay deed tax in accordance with these Regulations.
Article 2 For the purposes of these Regulations, the transfer of right and ownership of land and buildings shall refer to the following acts:
1. The assignment of the use rights of State-owned land;
2. The transfer of land use rights, including sale, donation and exchange;
3. Purchase and sale of buildings;
4. Donation of buildings; and
5. Exchange of buildings.
The transfer of land use rights in Item (2) of this article in the preceding paragraph does not include the transfer of the right to the contract business operation of collectively-owned land in rural villages.
Article 3 The rates of deed tax shall be 3% - 5%.
The applicable deed tax rates shall be determined by the people's government of provinces, autonomous regions and municipalities directly under the central government within the range as stipulated in the preceding paragraph based on their actual local conditions and shall be reported to the Ministry of Finance and the State Administration of Taxation for record filing.
Article 4 The basis of calculation for deed tax:
1.
......