Circular of the Ministry of Finance and the State Administration of Taxation on Relevant Tax Policies for the Operation of College Dormitory of Students and the Social and Cultural Reform of College Rear Service

Circular of the Ministry of Finance and the State Administration of Taxation on Relevant Tax Policies for the Operation of College Dormitory of Students and the Social and Cultural Reform of College Rear Service

Cai Shui [2006] No. 100

August 18, 2006

The financial departments (bureaus) and local taxation bureaus of all provinces, autonomous regions, municipalities directly under the central government and cities specifically designated in the state plan, and the financial bureau of Xinjiang Production and Construction Corp.,

The circular on relevant tax policies for the operation of college dormitory and the social and cultural reform of college rear service is hereby notified as follows upon the approval of the State Council:

I. In respect of the college dormitories, which provide the residential service for college students and the rent of which is charged in accordance with the charge standard of higher education system, the house property tax shall be exempted.
In respect of college rear service entities which are separated from the original college rear service administrative department and with the independent accounting system and the qualification of legal person (hereinafter referred to as the college rear service entities), the house property tax and urban land use right tax on their self-use house properties and land shall be exempted.

II.
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