Record · chinatax
ACC. 900064456
Notice of the Ministry of Finance and the State Administration of Taxation on the Property Tax and Business Tax Policy for Self-Owned Housing Rented to Employees by Enterprises and Self-Financing Public Institutions
财政部国家税务总局关于企业和自收自支事业单位向职工出租的单位自有住房房产税和营业税政策的通知
This document outlines the property tax and business tax treatment for self-owned housing rented by enterprises and self-financing public institutions to their employees. It provides guidance on applicable tax policies.