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Summary of land value-added tax laws and regulations
Summary of land value-added tax laws and regulations

20 18

Caishui [2018] No.57 "Notice of the Ministry of Finance State Taxation Administration of The People's Republic of China on Continuing to Implement the Land Value-added Tax Policy of Enterprise Restructuring and Reorganization"

20 17

Reply of State Taxation Administration of The People's Republic of China on the Confirmation of Land Value-added Tax Revenue on Taxpayer's Transfer of Gas Station Property [20 17]5 13

20 16

Announcement No.70 of People's Republic of China (PRC) State Taxation Administration of The People's Republic of China No.2016 "Announcement of People's Republic of China (PRC) State Taxation Administration of The People's Republic of China on Several Provisions on the Collection and Management of Land Value-added Tax after the Reform of the Camp".

Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Amending the Land Value-added Tax Return No.309 of the General Tax Letter (20 16)

20 15

Caishui [2065438+05] No.5 Notice of the Ministry of Finance State Taxation Administration of The People's Republic of China on Land Value-added Tax Policy for Enterprise Restructuring and Reorganization.

20 13

Notice of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Further Improving the Collection and Management of Land Value-added Tax [2065438+03] No.67.

20 1 1 year

Notice of China Association of Certified Tax Agents [2011]10 on Printing and Distributing the Guiding Opinions on Land Value-added Tax Settlement Verification (for Trial Implementation)

20 10

Guoshuihan [2065438+00] No.347 "Reply of State Taxation Administration of The People's Republic of China on the Collection of Value-added Tax on the Transfer of Buildings on the Ground".

Guo shui fa [20 10] No.53 notice of State Taxation Administration of The People's Republic of China on strengthening the administration of land value-added tax collection.

Guoshuihan [2065438+00] No.220 Notice of State Taxation Administration of The People's Republic of China on Issues Concerning Land Value-added Tax Liquidation.

In 2009

Notice of State Taxation Administration of The People's Republic of China Municipality on Printing and Distributing Regulations on Land Value-added Tax Liquidation (Guo Shui Fa [2009] No.91)

In 2008,

Notice of China Association of Certified Tax Agents on Issuing Guidelines for Land Value-added Tax Settlement and Verification (No.16, 2008)

Guoshuihan [2008] No.318 "Notice of State Taxation Administration of The People's Republic of China on Further Carrying out Land Value-added Tax Liquidation"

In 2007

Notice of State Taxation Administration of The People's Republic of China Municipality on Printing and Distributing Business Guidelines for Land Value-added Tax Settlement (Guo Shui Fa [2007] 132)

Notice of State Taxation Administration of The People's Republic of China on Establishing Monitoring System for Key Tax Sources of Land Value-added Tax (Guoshuihan [2007] No.544).

In 2006

Guo shui fa [2006] 187 "notice of State Taxation Administration of The People's Republic of China on issues related to land value-added tax liquidation management of real estate development enterprises"

Notice of the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China Caishui [2006] 14 1 on the relevant policies of land value-added tax for ordinary standard houses.

Notice of State Taxation Administration of The People's Republic of China on Several Issues Concerning Land Value-added Tax [2006] No.21issued by the Ministry of Finance [Expiration of Term]

In 2004

Caishui [2004] No.225 Notice of the Ministry of Finance State Taxation Administration of The People's Republic of China on Extending the Tax Exemption Period of Land Value-added Tax in Yalong Bay Tourist Resort, Sanya City, Hainan Province [full text is invalid]

Notice of the Ministry of Finance [2004] 192 on Extending the Tax Exemption Period of Land Value-added Tax for Daxie Island Land Development Project in Ningbo, People's Republic of China (PRC) [full text is invalid]

Guoshuihan [2004] No.938 "Notice of State Taxation Administration of The People's Republic of China on Strengthening the Management of Land Value-added Tax"

2002

Guoshuihan [2002]1084 Notice of State Taxation Administration of The People's Republic of China on Maintaining and Using the Database of Urban Land Use Tax Sources Survey.

Guoshuihan [2002] No.512 "Reply of State Taxation Administration of The People's Republic of China on Special Audit Report when Real Estate Development Enterprises Settle Land Value-added Tax".

In 2000,

Guoshuihan [2000] No.687 "Official Reply of State Taxation Administration of The People's Republic of China on Land Value-added Tax on Real Estate Transfer in the Name of Equity Transfer".

1999

Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on Continuing the Preferential Policy of Land Value-added Tax [1999] No.293 [Full text is invalid]

Guoshuihan [1999] 1 12 Reply of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China on the calculation of land value-added tax in Guangxi.

Notice of the General Administration of Customs [1999] 133 on exemption of import value-added tax for imported feed.

1997

Guoshuihan [1997] 162 "Reply of State Taxation Administration of The People's Republic of China on Exempting Foreign-invested Enterprises from Land Use Tax"

1996

Notice of State Taxation Administration of The People's Republic of China Municipality on Further Strengthening the Administration of Land Value-added Tax Collection [1996] No.227 [clause invalid]

Guo Shui Fa [1996] No.48 Notice of the Ministry of Construction of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Relevant Issues Concerning the Collection and Management of Land Value-added Tax.

Guo Shui Fa [1996] No.4 Notice of State Taxation Administration of The People's Republic of China State Bureau of Land Management on Several Issues Concerning the Collection and Management of Land Value-added Tax.

1995

Caishuizi [1995] No.61Notice of State Taxation Administration of The People's Republic of China State-owned Assets Administration Bureau of the Ministry of Finance on Relevant Issues Concerning Real Estate Price Assessment in Land Value-added Tax on State-owned Real Estate Transfer.

Notice of the Ministry of Finance of People's Republic of China (PRC), State Taxation Administration of The People's Republic of China, on Some Specific Issues Concerning Land Value-added Tax [1995] No.48 [The terms have become invalid]

Caihuizi [1995]No. 15 Notice of the Ministry of Finance on Printing and Distributing the Provisions on Accounting Treatment of Land Value-added Tax Paid by Enterprises

Notice of the General Office of the Ministry of Foreign Trade and Economic Cooperation [1995] No.75 on Forwarding the Detailed Rules for the Implementation of the Interim Regulations of the Ministry of Finance on Land Value-added Tax in State Taxation Administration of The People's Republic of China.

Notice of Cai Fa Zi [1995] No.7 on Exemption from Land Value-added Tax for Real Estate with Development and Transfer Contract before1994/KLOC-0 [Repealed in full]

Notice of the Ministry of Finance on Printing and Distributing the Detailed Rules for the Implementation of the Provisional Regulations on Land Value-added Tax in People's Republic of China (PRC) [1995] No.6.

1993

The State Council DecreeNo. 1993 Provisional Regulations on Land Value-added Tax in People's Republic of China (PRC).