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Record · chinatax ACC. 900067405

Notice of the State Administration of Taxation on Relevant Policies and Provisions Concerning Property Tax and Urban Land Use Tax

国家税务总局关于房产税城镇土地使用税有关政策规定的通知

Issuer
Date
2003-07-15
Instrument
notice
Cited by
0
This notice stipulates the effective period of certain provisions on property tax and urban land use tax, and announces the abolition of the provision regarding the timing of tax liability for urban land use tax for real estate development enterprises, as per the State Administration of Taxation Announcement No. 1 of 2011.
Full text · 原文 124 字
根据《国家税务总局关于公布全文失效废止 部分条款失效废止的税收规范性文件目录的公告》(国家税务总局公告2011年第2号),本文第二条第四款中有关房地产开发企业城镇土地使用税纳税义务发生时间的规定废止。<br> 房产税,城镇土地使用税,所有纳税人,全行业适用