Home > Land Appreciation Tax > Text

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

Announcement of Tianjin Local Taxation Bureau on Clarifying the Issues on Refund of Deed Tax for House Properties

Document No.:

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

Date of Promulgation:2016-11-14

IssueDepartment:State Taxation Bureaus of Localities

Date of Implementatio:2016-11-14



In accordance with the “Procedures of the Pay-into the Treasury and the Withdrawal from the Treasury of Taxes” issued by the State Administration of Taxation (Order No.31 of the State Administration of Taxation), we hereby notify the issues on deed tax refund for houses as follows:


Taxpayers who go through the deed tax refund for houses shall apply with the local taxation authorities of the districts and counties where the houses are located and provide relevant supporting documents. The local taxation authorities shall, within 30 days from the date of receiving the application for tax refund, go through the formalities for tax refund, issue the “Notice on the Refund of Tax Revenue” as the statutory certificate of tax refund, and send it to the State Treasury.


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


The announcement is hereby notified as above.


Customer service

88393678(Information Support)

songf@eshui.net(Information Support)

Public messages


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


Tel: 61943289 - 8001