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Written Reply of the State Administration of Taxation on Issues Concerning the Levy & Collection of Housing Property Tax on the Underground Civil Defense Projects in Xinjiang

Document No.:Shui Zong Han [2013] No.602

Taxes:Urban Real Estate Tax

Date of Promulgation:

IssueDepartment:State Administration of Taxation

Date of Implementatio:2013-10-31

Annex:

Local Taxation Bureau of Xinjiang Uygur Autonomous Region:

 

We have received your "Request Instructions on Issues Concerning the Levy & Collection of Housing Property Tax on Underground Civil Defense Projects (Xin Di Shui Fa [2013] No.196). Through discussion, the reply is hereby given as follows:

 

In accordance with relevant provisions of the current provisional regulations for housing property tax, property owners are responsible for the payment of housing property tax. Considering that the underground civil air defense projects have been sold as commercial housing and the buyers have acquired title to the propertythey shall be deemed as property owners and pay housing property tax according to regulations.

 

State Administration of Taxation

October 31, 2013


 

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