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Record · chinatax ACC. 900067044

Notice of the Ministry of Finance and the State Administration of Taxation on Exempting Deed Tax for the Acquisition of Guizhou Building by the Guizhou Provincial People's Government Beijing Office for Official Use

财政部国家税务总局关于贵州省人民政府驻京办事处收购贵州大厦用于办公的房产免征契税的通知

Issuer
Date
2005-10-08
Instrument
notice
Cited by
0
This notice exempts deed tax on the portion of the Guizhou Building acquired by the Guizhou Provincial People's Government Beijing Office for official use, in accordance with existing deed tax policies for state organs and institutions.
Full text · 原文 244 字
北京市财改局、地方税务局:        贵州省人民政府办公厅报来《关于请求减免收购北京真的大厦契税的函》(黔府办函[2005]50号),要求对该省驻北京分事处在北京收购的贵州大汉房产应缴契税予以兔征。<br> 根据现行契税政策的规定国家机关、事业单位承受土地、房屋用于分公的,享受兔征契税政策。因此,对贵州省人民政府驻京办事处在北京收购的贵州大厦房产,作为办公用房的部分,免征契税;其余用房照章征收契税。<br> 财政部、国家税务总局二〇〇五年十月八日<br> 该文件非由国家税务总局牵头制定,查询结果仅供参考