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NOTICE OF THE MINISTRY OF FINANCE AND THE STATE ADMINISTRATION OF TAXATION ABOUT ADJUSTING PERTINENT POLICIES ON REAL ESTATE TAX REDUCTION AND EXEMPTION |
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(No. 140 [2004] of the Ministry of Finance and the State Administration of Taxation, August 19, 2004) |
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SUBJECT : REAL ESTATE TAX; REDUCTION & EXEMPTION |
ISSUING DEPARTMENT : THE MINISTRY OF FINANCE OF THE PEOPLE'S REPUBLIC OF CHINA, STATE ADMINISTRATION OF TAXATION |
ISSUE DATE : 08/19/2004 |
IMPLEMENT DATE : 08/19/2004 |
LENGTH : 168 words |
TEXT : |
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In order to regulate the revenue policies and to further strengthen the administration on the collection of house taxes, it was decided upon discussion that the Interpretations and Interim Provisions of the Ministry of Finance and the State Administration of Taxation on Some Specific Issues Concerning the House Tax (No. 008[86]) of the Ministry of Finance and the State Administration of Taxation shall be partially amended in an appropriate way, namely, to abolish Article 18 which provides that the house properties of a slightly profitable enterprise or loss-making enterprise "may be exempted from the house tax within a certain period upon the decision made by the local tax bureau in light of the actual circumstances" and Article 20 which provides that "after an enterprise stops production or is cancelled, if the house properties formerly owned by it are left unused, it may be exempted from the house tax temporarily upon approval of the tax bureau of the province, autonomous region or municipality directly under the Central Government. "
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