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Circular on Polices for House Property Tax and Urban and Township Land Use Tax Imposed on Enterprises’ Designing and Producing Whole Units of Large Passenger Aircrafts and Their Engines

Document No.:

Taxes:Administration of Tax Levy & Collection,Urban Real Estate Tax,Urban & Township Land Use Tax

Date of Promulgation:

IssueDepartment:Ministry of Finance,State Administration of Taxation

Date of Implementatio:2016-11-28



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 Region and Finance Bureau of Xinjiang Production and Construction Corps,

Upon approval by the State Council, policies concerning the house property tax and the urban and township land use tax imposed on enterprises’ designing and producing whole units of large passenger aircrafts and their engines are hereby notified as follows:

Enterprises and their wholly-owned subsidiaries which design and produce whole units of large passenger aircrafts and their engines within the territory of China shall be exempted from the house property tax and the urban and township land use tax imposed on premises used for their own scientific research, production and handling of official business.

Large passenger aircrafts mentioned in the circular refer to civil passenger aircrafts with more than 45 tons of unloaded weight; engines of large passenger aircrafts refer to those of civil passenger aircrafts with a take-off thrust of more than 14,000 kilos.

The execution period of the circular shall be from January 1st, 2015 to December 31st, 2018.



The Ministry of Finance and the State Administration of Taxation

October 28th, 2016


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