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

Pays/Territoire
Chine
Type du document
Législation
Date
2020
Source
FAO, FAOLEX
Sujet
Terre et sols
Mot clé
Régime foncier Taxe/impôt Transfert
Aire géographique
Asie, Asie et Pacifique, East Asian Seas, Asie Orientale, Pacifique Nord, Pacifique Nord Occidental
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Regulations of the People's Republic of China on Deed Tax" promulgated by the State Council on July 7, 1997 shall be repealed simultaneously.
Résumé

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.

Texte intégral
Chinois
Site web
www.npc.gov.cn

Références - Législation

Abroge

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

Législation | Chine | 1997

Mot clé: Taxe/impôt, Régime foncier, Location, Transfert

Source: FAO, FAOLEX