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Record · chinatax ACC. 900067035

Notice of the State Taxation Administration on Further Clarifying Issues Concerning the Assessment of House Property Tax on Ancillary Equipment and Supporting Facilities

国家税务总局关于进一步明确房屋附属设备和配套设施计征房产税有关问题的通知

Issuer
Date
2005-10-21
Instrument
notice
Cited by
0
This notice clarifies the criteria for including ancillary equipment and supporting facilities in the calculation of house property tax. Note that Article 3 has been annulled as per the State Taxation Administration Announcement No. 2 of 2011.
Full text · 原文 71 字
条款失效,第三条废止。参见:《国家税务总局关于公布全文失效废止 部分条款失效废止的税收规范性文件目录的公告》国家税务总局公告2011年第2号。