Full text · 原文
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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。
Record · chinatax
ACC. 900067771
Reply on Whether the Sale or Lease of Housing Use Rights Is Subject to Deed Tax
国家税务总局关于出售或租赁房屋使用权是否征收契税问题的批复
Issuer
—
Date
1999-07-08
Instrument
reply
Cited by
0
This document provides a reply from the State Taxation Administration regarding the application of deed tax to the sale or lease of housing use rights. It has been fully annulled in accordance with a later announcement.