中国政策档案 Governance Archive HOLDINGS 228,721 · FONDS 117
Record · chinatax ACC. 900067578

Reply of the State Administration of Taxation on the Collection of Deed Tax for the Transfer of Comprehensive Civil Air Defense Project Property Rights for Commercial Service Industry

国家税务总局关于承受综合人防工程产权用于商业服务业征收契税的批复

Issuer
Date
2001-11-06
Instrument
reply
Cited by
0
This document clarifies that the transfer of property rights of a comprehensive civil air defense project to individual operators for commercial service purposes does not qualify for the deed tax exemption applicable to military units, and thus deed tax shall be levied on the property rights acquirers.
Full text · 原文 188 字
黑龙江省财政厅:<br> 你厅《关于我省人防工程产权转给个体经营者从事商服业是否征收契税的请示》 (黑财农税〔2001〕 19 号)收悉。现批复如下:<br> 根据现行契税政策规定,军事单位承受土地、房屋用于军事设施的,免征契税。你省七台河市市建二公司将开发建设的综合人防工程部分建筑单元产权出售给个体经营者从事商业服务业,不属于免税范围,应对其产权承受者照章征收契税。<br> 二〇〇一年十一月六日