Record · chinatax
ACC. 900066266
Notice of the Ministry of Finance and the State Administration of Taxation on Issues Concerning Individual Income Tax on Gifts of Housing Without Consideration
财政部国家税务总局关于个人无偿受赠房屋有关个人所得税问题的通知
This document addresses individual income tax treatment for the gratuitous transfer of housing property, specifying taxable income calculation rules.