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

Country/Territory
China
Document type
Regulation
Date
1997
Source
FAO, FAOLEX
Subject
Land & soil
Keyword
Tax/levy Land tenure Lease Transfer
Geographical area
Asia, Asia and the Pacific, East Asian Seas, Eastern Asia, North Pacific, North-West Pacific
Abstract

Units or individuals to whom titles of land or houses have been transferred within the territory of the People's Republic of China shall be title deed tax payers and shall pay title deed taxes according to the provisions of these regulations.

Full text
Chinese
Website
www.chinatax.gov.cn

References - Legislation

Repealed by

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

Legislation | China | 2020

Keyword: Land tenure, Tax/levy, Transfer

Source: FAO, FAOLEX