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Notice by the Ministry of Finance and the State Administration of Taxation of Policies on Property Tax and Stamp Tax on College Student Apartments [Effective]
财政部、税务总局关于高校学生公寓房产税 印花税政策的通知 [现行有效]
【法宝引证码】

Notice by the Ministry of Finance and the State Administration of Taxation of Policies on Property Tax and Stamp Tax on College Student Apartments 

财政部、税务总局关于高校学生公寓房产税 印花税政策的通知

(No. 14 [2019] of the Ministry of Finance) (财税〔2019〕14号)

The finance departments (bureaus) of all provinces, autonomous regions, municipalities directly under the Central Government, and cities under separate state planning; the tax services, State Administration of Taxation ("SAT"), of all provinces, autonomous regions, municipalities directly under the Central Government, and cities under separate state planning; and the Financial Bureau of Xinjiang Production and Construction Corps: 各省、自治区、直辖市、计划单列市财政厅(局),国家税务总局各省、自治区、直辖市、计划单列市税务局,新疆生产建设兵团财政局:
In order to support colleges and universities in running schools and optimize their logistic support services, you are hereby notified of the policies on property tax and stamp tax on college student apartments as follows: 为支持高校办学,优化高校后勤保障服务,现就高校学生公寓房产税和印花税政策通知如下:
I. College student apartments shall be exempt from property tax.   一、对高校学生公寓免征房产税。
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Tel: +86 (10) 82689699, +86 (10) 82668266 ext. 153
Mobile: +86 13311570712
Fax: +86 (10) 82668268
E-mail:database@chinalawinfo.com
     
     
【法宝引证码】        北大法宝en.pkulaw.cn
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