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Announcement of Beijing Local Taxation Bureau on Relevant Issues Concerning the Land Appreciation Tax

Document No.:Announcement No.8, 2013 of Beijing Local Taxation Bureau

Taxes:Land Appreciation Tax

Date of Promulgation:2013-10-01

IssueDepartment:Local Taxation Bureaus of Localities

Date of Implementatio:2013-08-26


For the purpose of strengthening the administration of LAT levy & collection, in accordance with the provisions of the "Provisional Regulations of the People's Republic of China on Land Appreciation Tax" and relevant documents, the relevant issues for clarification of the LAT are notified as follows:


I. When a taxpayer conducts LAT liquidation for a real estate development project, taxation authorities shall verify the common housing according to the common housing standard on the land at the same level when selling a single apartmenthouse. If the liquidation attestation report on the real estate development project has already been accepted and handled by taxation authorities prior to the implementation of the present announcement, the verification and determination of LAT on common residences shall still comply with the original policies.


II. When a taxpayer conducts LAT liquidation for a real estate development project, if the project consists of several types of housing, it shall be divided into common residences and other commercial housing in accordance with Article I of the "Notice of the Ministry of Finance and the State Administration of Taxation on Several Issues Concerning Land Appreciation Tax" (Cai Shui [2006] No.21) and Article I of the "Notice of the State Administration of Taxation on Relevant Issues Concerning the Administration of LAT Liquidation on Real Estate Development Enterprises" (Guo Shui Fa [2006] No.187) to calculate the amount of the value added separately.


III. As for the levy & collection of LAT on individual transfer of unsold housing, if neither the price assessment report on buildings nor the proof of purchase invoices can be provided, taxation authorities may take the method of tax levy upon deemed income to calculate and collect LAT based on 5% of the full price of transfer of unsold housing. For individuals transferring residential housings, the LAT shall be temporarily exempted in accordance with Article III of the "Notice of the Ministry of Finance and the State Administration of Taxation on Adjusting the Taxation Policies on Real Estate Transactions" (Cai Shui [2008] No.137). Article III of the "Notice of Beijing Local Taxation Bureau on Issues Concerning Levying Land Appreciation Tax on Individual Transfer of Second-hand Housing" (Jing Di Shui Di [2006] No.456) shall be abolished at the same time.


The present announcement shall come into force on October 1, 2013.


The Announcement is hereby given as above.


Beijing Local Taxation Bureau

August 26, 2013


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