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Properties and attached fixed assets to be taxed differently when sold together

Properties and attached fixed assets to be taxed ...

China alert - Issue 32, August 2011  

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Properties and attached fixed assets to be taxed differently when sold together

The State Administration of Taxation (SAT) issued Announcement 47 on 17 August 2011 to deal with indirect tax treatment of transactions in which land use rights or immovable properties are sold together with fixed assets attached to the land or immovable properties. Announcement 47 takes effect from 1 September 2011. ‬

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