Record · chinatax
ACC. 900067035
Notice of the State Taxation Administration on Further Clarifying Issues Concerning the Assessment of House Property Tax on Ancillary Equipment and Supporting Facilities
国家税务总局关于进一步明确房屋附属设备和配套设施计征房产税有关问题的通知
This notice clarifies the criteria for including ancillary equipment and supporting facilities in the calculation of house property tax. Note that Article 3 has been annulled as per the State Taxation Administration Announcement No. 2 of 2011.