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

Announcement of Jiangsu Local Taxation Bureau on Clarifying the Levying Rate of Land Appreciation Tax on a Deemed Basis of Personal transfer of Non-residential Old Buildings and Structures

Document No.:

Taxes:Value-added Tax,Land Appreciation Tax

Date of Promulgation:2016-08-11

IssueDepartment:State Taxation Bureaus of Localities

Date of Implementatio:2016-08-11



Issued by: Jiangsu Local Taxation Bureau

Document No.: Su Di Shui Gui [2016] No.4

Date of Issuance: 2016-08-11


In order to further standardize the administration of levy & collection of land appreciation tax on a deemed basis on the personal transfer of non-residential old buildings and constructions of our province, the levying rate on a deemed basis is hereby notified as follows:


As for the personal transfer of non-residential old buildings and structures, if there is neither an assessed price of the deductible item for the calculation of appreciation volume, nor a house-purchase invoice, local taxation authority may levy and collect the land appreciation tax on a deemed basis at the rate of 5%.


This announcement shall come into force on the date of promulgation.


Jiangsu Local Taxation Bureau

August 11, 2016


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