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    How To Determine The Basis Of Real Estate Tax Assessment When The Housing Is Not Yet Completed?

    2007/6/25 15:57:00 40432

    According to the spirit of (87) city tax three character 124 document, for the house has not been completed before the completion of the use, but the original value of the real estate has not yet been determined, may temporarily according to its use part of the actual completion of the investment in the real estate tax; the new housing has been completed and accepted, but the original value of the real estate has not been determined, can be temporarily completed the actual completion of the real estate tax.

    After the original value of the property is determined, it will be assessed according to the original value of the property, but the tax is no longer refunded.

    A small piece of jade

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    How To Collect Property Tax For Uncompleted Property?

    According to the regulations of Beijing Finance and Taxation (2000) 1718, the property tax shall be levied on the real part of the property that the taxpayer has not completed before it is used.

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