Announcement on the Land Appreciation Tax Policy for the Reform of the Rural Collective Property Rights System
Announcement on the Land Appreciation Tax Policy for the Reform of the Rural Collective Property Rights System
Announcement on the Land Appreciation Tax Policy for the Reform of the Rural Collective Property Rights System
Announcement of the Ministry of Finance and the State Taxation Administration [2024] No. 3
April 16, 2024
To further advance the reform of the rural collective property rights system, the related land appreciation tax policy is hereby announced as follows:
Where villagers' committees or villagers' groups transfer or change the state-owned land use rights, the buildings on the ground and their attachments to be under the name of rural collective economic organizations according to the requirements in the reform of the rural collective property rights system, land appreciation tax shall be exempted temporarily.
The rural collective economic organizations referred to in the Announcement shall be registered with the departments of agriculture and rural affairs in accordance with relevant regulations, be assigned a Unified Social Credit Code starting with the letter "N", and have obtained a Rural Collective Economic Organization Registration Certificate.
This Announcement shall take effect on January 1, 2024.
The Announcement is hereby given.
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Announcement of the Ministry of Finance and the State Taxation Administration [2024] No. 3
April 16, 2024
To further advance the reform of the rural collective property rights system, the related land appreciation tax policy is hereby announced as follows:
Where villagers' committees or villagers' groups transfer or change the state-owned land use rights, the buildings on the ground and their attachments to be under the name of rural collective economic organizations according to the requirements in the reform of the rural collective property rights system, land appreciation tax shall be exempted temporarily.
The rural collective economic organizations referred to in the Announcement shall be registered with the departments of agriculture and rural affairs in accordance with relevant regulations, be assigned a Unified Social Credit Code starting with the letter "N", and have obtained a Rural Collective Economic Organization Registration Certificate.
This Announcement shall take effect on January 1, 2024.
The Announcement is hereby given.
......