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Announcement of the Ministry of Finance and the State Taxation Administration on Relevant Tax Policies Concerning Certain National Reserve Commodities [Effective]
财政部、税务总局关于部分国家储备商品有关税收政策的公告 [现行有效]
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Announcement of the Ministry of Finance and the State Taxation Administration on Relevant Tax Policies Concerning Certain National Reserve Commodities 

财政部、税务总局关于部分国家储备商品有关税收政策的公告

(Announcement No. 77 [2019] of the Ministry of Finance and the State Taxation Administration) (财政部、税务总局公告2019年第77号)

For the purpose of supporting the development of national commodity reserves business, the relevant tax policies concerning the policy-oriented business of certain commodity reserves (hereinafter referred to as the “commodity reserves business”) are hereby announced as follows: 为支持国家商品储备业务发展,现将部分商品储备政策性业务(以下简称商品储备业务)税收政策公告如下:
I. The capital account books of commodity reserves management companies and the depots directly under them shall be exempted from stamp duty; and the purchase and sale contracts they conclude in the course of undertaking the commodity reserves business shall be exempted from stamp duty, and the stamp duty payable by all the other parties to such contracts shall be collected in accordance with the relevant regulations.   一、对商品储备管理公司及其直属库资金账簿免征印花税;对其承担商品储备业务过程中书立的购销合同免征印花税,对合同其他各方当事人应缴纳的印花税照章征收。
II. Commodity reserves management companies and the depots directly under them shall be exempt from paying house property tax and urban land use tax on the house properties and land they use for undertaking the commodity reserves business.   二、对商品储备管理公司及其直属库自用的承担商品储备业务的房产、土地,免征房产税、城镇土地使用税。
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