Circular of the Ministry of Finance and the State Administration of Taxation on the Policies of Business Tax on Individual Transfer of Houses

Circular of the Ministry of Finance and the State Administration of Taxation on the Policies of Business Tax on Individual Transfer of Houses


Circular of the Ministry of Finance and the State Administration of Taxation on the Policies of Business Tax on Individual Transfer of Houses

Cai Shui [2008] No. 174

December 29, 2008

The financial departments (bureaus) and the local taxation bureaus of all provinces, autonomous regions, municipalities directly under the central government and the cities specially designated in the state plan, the Offices of the State Administration of Taxation at Tibet, Ningxia and Qinghai Provinces (Autonomous Regions), and the financial bureau of Xinjiang Production and Construction Corp.,

In order to implement the guidelines for continuing to encourage the consumption of ordinary commercial houses as stipulated in the Several Opinions of the General Office of the State Council on Accelerating the Sound Development of the Real Estate Market (Guo Ban Fa [2008] No.
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