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 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

Annex:Annex1Annex2

 

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.

 

Appendix:

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

 

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