The Reply of State Taxation Administration of The People's Republic of China on the Collection of Land Value-added Tax on the Transfer of Real Estate in the Name of Equity Transfer (Guo Shui Han [2000] No.687) is a case reply, not a normative document, and it is not included in the scope of document cleaning. Therefore, the Announcement of State Taxation Administration of The People's Republic of China on Publishing the Catalogue of Current Effective Tax Normative Documents (State Taxation Administration of The People's Republic of China Announcement No.20 20 10/0 No.26) did not mention this document.

The approval of this document was made in accordance with the spirit of the Provisional Regulations on Land Value-added Tax, which is an anti-tax avoidance provision for tax avoidance. If similar acts occur in Xinjiang Autonomous Region, land value-added tax should be levied according to this provision.