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Deed Tax Law of the People's Republic of China.

Country/Territory
China
Document type
Legislation
Date
2020
Source
FAO, FAOLEX
Subject
Land & soil
Keyword
Land tenure Tax/levy Transfer
Geographical area
Asia, Asia and the Pacific, East Asian Seas, Eastern Asia, North Pacific, North-West Pacific
Entry into force notes
This Law shall come into force on September 1, 2021. The "Interim Regulations of the People's Republic of China on Deed Tax" promulgated by the State Council on July 7, 1997 shall be repealed simultaneously.
Abstract

The entities and individuals to whom the ownership of land and houses is transferred within the territory of the People's Republic of China are deed tax payers and shall pay deed tax in accordance with the provisions of this Law. The Law consists of 16 Articles.

Full text
Chinese
Website
www.npc.gov.cn

References - Legislation

Repeals

Interim Regulation of the People's Republic of China on Deed Tax.

Legislation | China | 1997

Keyword: Tax/levy, Land tenure, Lease, Transfer

Source: FAO, FAOLEX