Home > Deed Tax > Text

Deed TaxIn case of divergence of interpretation, the Chinese text shall prevail.

Announcement of State Administration of Taxation on Relevant Issues Concerning Filing of Deed Tax Returns

Document No.:

Taxes:Deed Tax

Date of Promulgation:

IssueDepartment:State Administration of Taxation

Date of Implementatio:2015-09-25

Annex:

According to the actual situation encountered in the administration of levy & collection of deed tax on real estate ownership transfer, the relevant issues concerning the filing of deed tax returns under the following conditions are hereby notified as below:

 

I.For the land or house ownership transfer occurred upon the strength of the effective legal instruments of any court or arbitration committee, yet the concerned taxpayer cannot obtain the invoice for sales of real estate, he/she may go through the filing of deed tax returns with the original document of the ruling of the court and other relevant materials, and taxation authorities shall accept the application. 

 

II. Where a taxpayer who has purchased a newly built commercial house cannot obtain the invoice for sales of real estate for reasons such as the real estate development enterprise selling the newly built commercial house has completed the de-registration or has been listed as abnormal by the taxation authorities, the taxation authorities shall accept the application of the taxpayer for the filing of the deed tax returns after verifying the relevant information.

 

III. The present Announcement shall come into force on the date of promulgation.

 

The Announcement is hereby notified as above.

 

State Administration of Taxation 

September 25, 2015


 

Customer service

88393678(Information Support)

songf@eshui.net(Information Support)

Public messages

Disclaimer

All the information on this website is reprinted from government websites, newspapers, Gazettes, domestic and foreign medias and other publications.

Please check the official publications, originals of outgoing documents and sources of reprint for purposes of authenticity, accuracy and legitimacy of the information published on this website.

The information on, the materials provided and the performance of this website is provided on an "as is" and "as available" basis. We make no warranty of any kind in relation to or connection with the availability, accuracy or reliability of this website or any of its materials and information, including but not limited to any warranties, representations, and guarantees as to, title, risk, non-infringement, accuracy, reliability, merchantability, use, correctness, fitness for a particular purpose or otherwise, or that use of this website will be uninterrupted or error-free. If you become aware of any inaccuracies or errors in any materials or information on our website, we would be appreciate it if you would inform us of such inaccuracies or errors immediately by emailing us at songf@eshui.net.

We shall not under any circumstances be liable for any direct, indirect, incidental, special or consequential damages, losses, liabilities or any business interruption in relation to the use of or inability to use any information contained on this website (whether foreseeable or not and even if we have been informed of such likelihood).

This website may contain links to third-party websites which are not maintained by us. We are not responsible for the content of those websites. The inclusion of any link to such websites does not imply approval or an endorsement by us of the linked websites or the contents thereof and we make no representations or warranties concerning the linked sites nor shall it be liable for the same.

Copyright: Ministry of Commerce, the People's Republic of China

Supported by:China International Electronic Commerce Center

Tel: (86 10) 68651200(Customer Service)

Fax: (86 10) 65677512

Information Support: Beijing Zerui Certified Public Accountants Co.,Ltd.

Approved by:Department of Electronic Commerce and Informatization, Ministry of Commerce, PRC

Jing ICP Bei No. 05004093

E-mail:hanlx358@126.com

Tel: 61943289 - 8001