Circular of the Ministry of Finance and the State Administration of Taxation on Relevant Issues Concerning House Property Tax and Urban Land Use Tax

Circular of the Ministry of Finance and the State Administration of Taxation on Relevant Issues Concerning House Property Tax and Urban Land Use Tax

Cai Shui [2009] No. 128

November 22, 2009

To the finance 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, the state taxation bureaus of Tibet and Ningxia Autonomous Regions and Qinghai Province and the financial bureau of Sinkiang Production and Construction Corps:

For the purposes of improving the policies on house property tax and urban land use tax and blocking up the loopholes in tax administration, relevant issues on house property tax and urban land use tax are hereby clarified as follows:

I.
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