Announcement of the State Administration of Taxation on Issues Concerning Business Tax for Taxpayers Developing Resettlement Housing for Relocated Residents

This document clarifies that taxpayers who develop resettlement housing on land for which they do not bear the land transfer fee and transfer ownership to original residents free of charge shall be deemed as selling real property and subject to business tax, with the taxable turnover determined in accordance with relevant regulations. The announcement has been abolished as of the publication of the State Administration of Taxation Announcement No. 10 of 2023.