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How Do The Taxpayers Of The Urban Real Estate Tax Stipulate?

2007/6/25 13:01:00 40419

According to Beijing Finance and Taxation (1998) 795, the taxpayers of urban real estate tax are foreign-funded enterprises, foreign enterprises and foreign individuals who own property rights in China, as well as overseas Chinese, Hong Kong, Macao and Taiwan compatriots.

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How Is The Duty Time Of Urban Real Estate Tax Regulated?

According to the regulations of Beijing Finance and Taxation (1998) 795, the real estate tax of new or purchased taxpayers should be collected from the next month after the completion of inspection or purchase. For the property that is not yet completed, the urban real estate tax shall be levied on the part used first from the next month.