Announcement of the State Taxation Administration on Certain Administration and Levy Criteria for Land Appreciation Tax
Announcement of the State Taxation Administration on Certain Administration and Levy Criteria for Land Appreciation Tax
Announcement of the State Taxation Administration on Certain Administration and Levy Criteria for Land Appreciation Tax
Announcement of the State Taxation Administration [2026] No. 3
January 1, 2026
To further regulate the administration of land appreciation tax levy, enhance the certainty of the implementation of land appreciation tax policies, and better serve the development of the unified national market, the relevant matters are hereby announced as follows:
1. On the Timing for Declarations for the Advance Levy of Land Appreciation Tax
The starting date for a taxpayer to make declarations for the advance levy of land appreciation tax shall be the date of issuance of the first pre-sale permit (or sales filing certificate for properties sold upon completion) for a real estate development project; where the date on which pre-sale (or sale) revenue is obtained is earlier than the date of issuance of such permit or certificate, the starting date shall be the date on which the first pre-sale (or sale) revenue is obtained. The ending date of the tax period for the advance levy of land appreciation tax shall be the end date of the tax period immediately preceding the tax period during which the tax authority accepts the taxpayer’s liquidation declaration.
Land appreciation tax subject to advance levy shall be declared and paid on a monthly or quarterly basis, as uniformly determined by the tax authorities of each province, autonomous region, municipality directly under the Central Government, and city specifically designated in the State plan.
2.
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Announcement of the State Taxation Administration [2026] No. 3
January 1, 2026
To further regulate the administration of land appreciation tax levy, enhance the certainty of the implementation of land appreciation tax policies, and better serve the development of the unified national market, the relevant matters are hereby announced as follows:
1. On the Timing for Declarations for the Advance Levy of Land Appreciation Tax
The starting date for a taxpayer to make declarations for the advance levy of land appreciation tax shall be the date of issuance of the first pre-sale permit (or sales filing certificate for properties sold upon completion) for a real estate development project; where the date on which pre-sale (or sale) revenue is obtained is earlier than the date of issuance of such permit or certificate, the starting date shall be the date on which the first pre-sale (or sale) revenue is obtained. The ending date of the tax period for the advance levy of land appreciation tax shall be the end date of the tax period immediately preceding the tax period during which the tax authority accepts the taxpayer’s liquidation declaration.
Land appreciation tax subject to advance levy shall be declared and paid on a monthly or quarterly basis, as uniformly determined by the tax authorities of each province, autonomous region, municipality directly under the Central Government, and city specifically designated in the State plan.
2.
......