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Announcement of Shandong Local Taxation Bureau on Abolishing Relevant Provision of the “Measures of Shandong Local Taxation Bureau on Administration of ‘Three Control & One Promotion’ of Land Appreciation Tax (for trial implementation)”

Document No.:

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

Date of Promulgation:2016-11-24

IssueDepartment:State Taxation Bureaus of Localities

Date of Implementatio:2016-11-24

Annex:

 

In accordance with the relevant provisions, the provision “for basement (storage), attic, parking spaces and garage transferred along with the building, if the building of transfer is an ordinary-normal dwelling house, the liquidation of the basement (storage), attic, parking spaces and garage shall be made according to the ordinary-normal dwelling house; if the building of transfer belongs to other types of house properties, the liquidation of basement (storage), attic, parking spaces and garage shall be made according to other types of house properties. If the basement (storage), attic, parking spaces and garage are transferred separately, the liquidation shall be made according to other types of house properties” of Clause IV of Article 28 of the “Measures of Shandong Local Taxation Bureau on the Administration of ‘Three Control & One Promotion’ of Land Appreciation Tax (for trial implementation)” (Announcement No.1, 2015 of Shandong Local Taxation Bureau) shall be abolished. The announcement shall come into force on the date of promulgation

 

The announcement is hereby notified as above.

 

ShandongLocal Taxation Bureau

November 24, 2016

 

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