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国家税务总局关于外商投资企业征收城市房地产税若干问题的通知 Circular of the State Administration of Taxation on some Issues of Real Estate Tax of Enterprises with Foreign Investment

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国税发[2000]44号
颁布日期:20000308  实施日期:20000101  颁布单位:国家税务总局

  GouShuiFa [2000] No.44

  March 8, 2000

  Some issues arise from collecting the urban real estate tax of the enterprise with foreign investment because of the respective application of the Interim Regulations on Urban Real Estate Tax and the Interim Regulations of the People's Republic of China on Real Estate Tax to enterprises with foreign investment and domestic-funded enterprises.

  This is to specify some issues for the convenience of execution:

  I. On the exemption of real estate tax in using aid-raid defensive facilities

  In order to encourage enterprises to using aid-raid defensive facilities, tax is presently exempt for houses of aid-raid defensive facilities used by enterprises with foreign investment for business according to the Circular on Prosecution of the Explanation and Interim Provisions on some Issues Concerning Real Estate Tax and the Explanation and Interim Provisions on some Issues Concerning the Using Tax of Vehicles and Vessels (CaiDiShuiZi [1986] No.8 of the Ministry of Finance and the State Administration of Taxation).

  II. On the urban real estate tax of counter leasing

  Rent should be given priority as the object of taxation in case of leasing. Rent should be the basis for the computing of real estate tax when an enterprise with foreign investment leases counters to others and collect rent. When the tax based on rent exceeds that based on the value of real estate, the former prevails; otherwise, the value of real estate should be the basis.

  To promote commodity house development, urban real estate tax is at present immunized for the leasing of temporary counters set up in the process of developing the commodity house, if no property rights are granted by the real estate administrative department and they are not reflected in the account of "fixed assets", but urban real estate tax is due according to concerned regulations for those temporary counters maintained after the handover into use of the commodity house, whatever the account and property rights.

  III. On the exemption of urban real estate tax for individual foreign buyers

  Individual foreign buyers of non-business real estate, including overseas Chinese and HK, Macao and Taiwan citizens, are at present exempt from urban real estate tax according to Article 5 of the Interim Regulations of the People's Republic of China on Real Estate Tax.

  IV. This circular shall enter into force as of January 1, 2000.

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