Circular of the State Administration of Taxation and the Ministry of Construction on Matters Concerning Administrating Value-Added Tax Levied on Lands

Circular of the State Administration of Taxation and the Ministry of Construction on Matters Concerning Administrating Value-Added Tax Levied on Lands

Guo Shui Fa [1996] No.48

April 5, 1996

State taxation bureaus and local taxation bureaus of provinces, autonomous regions, municipalities directly under the central government and cities specifically designated in the state plan; construction bureaus (construction offices) of provinces and autonomous regions; real estate bureaus of municipalities directly under the central government and cities specifically designated in the state plan,

In order to improve coordination among taxation authorities, administrative authorities of construction and real estate authorities, and to better administrate land VAT, notification on relevant matters concerning administrating land VAT is hereby as follows according to the Interim Regulations of the People's Republic of China on Value-added Tax on Land (the "Ordinance"), the Detailed Rules for Implementation of the Tentative Ordinance on Value-Added Tax Levied on Lands (the "Detailed Rules"), Law of the People's Republic of China on the Administration of the Urban Real Estate and Law on Administrating Transfer of Real Estate in Cities (No.45 Order of the Ministry of Construction):

I.
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