Reply of the State Taxation Administration on Exempting Deed Tax for Land and Houses Directly Used for Prison Construction by Prison Administration Departments
国家税务总局关于对监狱管理部门承受土地房屋直接用于监狱建设免征契税的批复
This document approves the exemption of deed tax for land and houses directly used for prison construction, applicable to all taxpayers in the public administration, social security, and social organization sectors.