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Announcement of Tianjin Local Taxation Bureau on Clarifying the Issues Concerning the Administration of Reduction and Exemption of Deed Tax and Farmland Occupational Tax

Document No.:

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

Date of Promulgation:2016-10-12

IssueDepartment:State Taxation Bureaus of Localities

Date of Implementatio:2016-10-12



In accordance with the “Measures for the Administration of Tax Relief” (Announcement No.43, 2015 of the State Administration of Taxation) and the “Regulations on Management of Farmland Occupation Tax (for trial implementation)” (Announcement No.2, 2016 of the State Administration of Taxation) issued by the State Administration of Taxation, as well as the National Standard for the Administration of Tax Levy &Collection and other regulations, the issues on administration of reduction and exemption of deed tax and farmland occupational tax are hereby notified as follows:


I. The administration of putting-on-records is applicable for the reduction and exemption of deed tax and farmland occupation tax.


II. Taxpayers who are eligible for tax relief shall conduct the putting-on-records and submit the relevant materials while filing tax returns at the local taxation authorities at places where the lands and houses are located. Taxpayers shall bear the responsibility for the authenticity and legality of the submitted materials.


III. Taxation authorities shall, in the follow-up management work, examine the accuracy of taxpayers’ application of tax relief policy. If the application of policy is incorrect, the taxpayers shall be informed of the alteration of the records filed; for those who shall not enjoy tax relief, the reduced and exempted part of taxes shall be pursued, and the taxpayers shall be dealt with in accordance with the relevant provisions of the Law on the Administration of Tax Levy & Collection.


IV. Taxpayers who are eligible for the tax relief shall take along the registration form for the putting-on-records of tax relief of deed tax or farmland occupation tax, and the notice of tax matters (the pattern thereof shall be affixed in the attachment) issued by taxation authorities, and go to the housing and land management departments of their districts and counties for going through the procedures for the registration of ownership of real estate.


V. This announcement shall come into force on the date of promulgation. The “Notice of Tianjin Local Taxation Bureau on Issues Concerning the Administration of Reduction and Exemption of Farmland Occupation Tax and Deed Tax” (Jin Di Shui Di [2006] No.15) shall be annulled simultaneously.


The announcement is hereby notified as above.



1. Registration form for the putting-on-records of tax relief for taxpayers

2. Pattern for the notice of tax matters


TianjinLocal Taxation Bureau

October 12, 2016


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