Reply of the State Taxation Administration on Not Levying Deed Tax on the Registration of Land and House Property Rights Changes during the Restructuring of China Unicom Co., Ltd.
国家税务总局关于中国联通有限公司重组过程中办理土地、房屋权属变更登记不征契税的批复
This document confirms that deed tax is not levied on the registration of land and house property rights changes during the restructuring of China Unicom Co., Ltd. It has been fully annulled based on the State Taxation Administration Announcement No. 25 of 2021.