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Circular on Taxation Policies Supporting the Reform of Rural Collective Property Rights System

Document No.:Cai Shui[2017] No. 55

Taxes:Deed Tax,Stamp Tax

Date of Promulgation:

IssueDepartment:Ministry of Finance,State Administration of Taxation

Date of Implementatio:2017-06-22


Finance Departments (Bureaus) and Local Taxation Bureaus of all provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the state budgetary plan, State Taxation Bureaus of Tibet and Ningxia Autonomous Regions, and Finance Bureau of Xinjiang Production and Construction Corps,

To implement the requirements of the Central Committee of the Communist Party of China and the State Council on the Opinions Concerning Steadily Advancing the Reform of Rural Collective Property Rights, the policies related to the deed tax and the stamp tax are hereby notified as follows:

Article I Where the rural collective economic organizations after the reform of the shareholding cooperative system accept the land and house ownership from the original collective economic organizations, the deed tax shall be exempted.

Article II Where rural collective economic organizations, the villagers’ committees and villagers’ groups performing collective economic organizations’ functions accept the land and house ownership due to the general checkup on assets and the withdrawal of collective assets, the deed tax shall be exempted.

Where rural collective economic organizations, the villagers’ committees and villagers’ groups performing collective economic organizations’ functions conclude and sign property transfer documents due to the general checkup on assets and the withdrawal of collective assets, the stamp tax shall be exempted.

Article III The registration of the ownership of rural collective land, the housing land and collective construction land use right and the authentic right of houses on the ground shall be exempted from the deed tax.

Article IV The circular shall be executed from January 1st, 2017.



The Ministry of Finance and the State Administration of Taxation

June 22nd, 2017


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