国家税务总局关于外商投资企业新建房屋适用城市房地产税收政策的批复

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国家税务总局关于外商投资企业新建房屋适用城市房地产税收政策的批复

国税函发[1997]第39号

1997年1月21日

辽宁省地方税务局《关于对涉外企业新建房屋是否适用三年免税政策的请示》(辽地税外[1996]317号)收悉。
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