中国政策档案 Governance Archive HOLDINGS 227,292 · FONDS 111
Record · chinatax ACC. 900067503

Official Reply of the State Administration of Taxation on Exempting De-designated Financial Institutions from Deed Tax on Land and Property Rights Acquired During Asset Liquidation

国家税务总局关于免征被撤销金融机构在财产清理中取得的土地房屋权属所涉契税的批复

Issuer
—
Date
2002-08-26
Instrument
reply
Cited by
0
This document confirms that de-designated financial institutions are exempt from deed tax on land and property rights acquired during asset liquidation, based on the Financial Institution Revocation Regulations. It also notes that the document has been fully annulled as per Announcement No. 21 of 2021.
Full text · 原文 311 字
根据《国家税务总局关于契税纳税服务与征收管理若干事项的公告》（国家税务总局公告2021年第25号），全文废止。<br> 云南省地方税务局：<br> 你局《关于被撤销金融机构契税问题的请示》 （云地税农字〔2002〕47 号）收悉。现批复如下：<br> 根据国务院2001 年发布的《金融机构撤销条例》 （国务院第324 号令）中关于“被撤销的金融机构财产的清理和处置，免交税收和行政性收费”的规定，对被撤销的金融机构在财产清理中取得土地、房屋权属所涉及的契税，应当予以免征。云南金旅信托投资有限公司在依法被撤销后的财产清理阶段，取得你省瑞丽市三泰珠宝有限公司以抵债方式转让的房产，对其所涉及的契税应按上述政策规定予以免征。<br> 二〇〇二年八月二十六日