Notice of the Ministry of Finance and the State Administration of Taxation on Issues Concerning Deed Tax Related to the Transfer of State-owned Land Use Rights
财政部国家税务总局关于国有土地使用权出让等有关契税问题的通知
This document addresses deed tax issues related to the transfer of state-owned land use rights, providing guidance on tax treatment. However, the document was not led by the State Administration of Taxation and is for reference only.