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Is The Real Estate Tax Imposed On Non Business Premises Purchased By Foreign Individuals?
According to the regulations of Beijing Finance and Taxation (2000) 259, the non business property purchased by foreign individuals (including overseas Chinese, Hong Kong, Macao and Taiwan) shall be exempted from urban real estate tax from January 1, 2000.
The non business property purchased by foreign individuals (including overseas Chinese, Hong Kong, Macao and Taiwan) refers to the property purchased by foreign individuals for their own occupation, not including the property used for business and rental.
Wei
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2007/6/25 13:05:00
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