Announcement of the State Administration of Taxation on Lowering the Minimum Pre-Collection Rate of Land Appreciation Tax

This document reduces the minimum pre-collection rate of land appreciation tax by 0.5 percentage points, with differentiated rates for eastern, central-northeastern, and western regions, effective December 1, 2024. It also repeals the relevant provision in the previous notice (Guo Shui Fa [2010] No. 53).