Circular of the Ministry of Finance and the State Administration of Taxation on the Imposition of Real Estate Tax on Underground Structures with Housing Functions
Circular of the Ministry of Finance and the State Administration of Taxation on the Imposition of Real Estate Tax on Underground Structures with Housing Functions
Circular of the Ministry of Finance and the State Administration of Taxation on the Imposition of Real Estate Tax on Underground Structures with Housing Functions
Cai Shui [2005] No. 181
December 23, 2005
The financial departments (bureaus) and local taxation bureaus at 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.
For the purposes of standardizing tax policies and regulating tax management, the policies concerning real estate tax on underground structures with housing functions are hereby specified as follows:
I.
......