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Notice of Hebei Local Taxation Bureau on Relevant Issues Concerning the Determination of Levying & Collecting Methods of Land Appreciation Tax and Enterprise Income Tax

Document No.:

Taxes:Land Appreciation Tax

Date of Promulgation:

IssueDepartment:State Taxation Bureaus of Localities

Date of Implementatio:2016-09-26




Issued by: Hebei Local Taxation Bureau

Document No.: Ji Di Shui Fa [2016] No.102

Date of Issuance: 2016-09-26


Local taxation bureaus of all cities (including Dingzhou City and Xinji City):


Recently, it is discovered from inspection of audited cases that inconsistency exists between levying methods of land appreciation tax and enterprise income tax for the same taxpayer. In order to improve the level of taxpayer's compliance with tax laws and to reduce the risk of law enforcement, the relevant requirements are hereby notified as follows:


The levying method of LAT in liquidation shall be subject to the levying method of enterprise income tax. The levying method of LAT in liquidation for the same taxpayer shall be principally consistent with the levying method of enterprise income tax; if the levying method of enterprise income tax is changed during the liquidation period, the LAT shall be principally subject to the levying method on the basis of the fixed amount upon assessment.


If there are special circumstances, under which the levying methods of two taxes are not consistent, such cases shall be approved by the office meeting of director general of county (city, district) bureaus, and then reported to the department (division) of tax administration of city bureaus for putting on record.


Hebei Local Taxation Bureau

September 26, 2016


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