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根据《国家税务总局关于降低土地增值税预征率下限的公告》（国家税务总局公告2024年第10号），自2024年12月1日起，第二条第二款废止。
Record · chinatax
ACC. 900066085
Notice of the State Taxation Administration on Strengthening the Collection and Management of Land Appreciation Tax
国家税务总局关于加强土地增值税征管工作的通知
Issuer
—
Date
2010-05-25
Instrument
notice
Cited by
3
This document announces the abolition of the second paragraph of Article 2, effective December 1, 2024, in accordance with the State Taxation Administration's announcement on lowering the lower limit of the land appreciation tax pre-levy rate.