中国政策档案 Governance Archive HOLDINGS 228,518 · FONDS 117
Record · chinatax ACC. 900067516

Reply of the State Taxation Administration on the Refund of Deed Tax Collected upon Cancellation of Off-Plan Housing Purchase Contracts

国家税务总局关于办理期房退房手续后应退还已征契税的批复

Issuer
Date
2002-07-10
Instrument
reply
Cited by
0
This document, now fully annulled, previously stipulated the procedures for refunding deed tax that had been collected when buyers canceled off-plan housing purchase contracts. It was repealed by Announcement No. 34 of 2016 of the State Taxation Administration.
Full text · 原文 65 字
根据《国家税务总局关于公布全文失效废止和部分条款废止的税收规范性文件目录的公告》(国家税务总局公告2016年第34号),全文废止。