China Taxation Service
Hotline: 86-755-82143348 Email: amyhuang@citilinkia.com
The selling of immovable properties refers to the act of transferring the ownership of the immovable properties with compensation.Immovable properties refer to the properties that cannot be moved and whose nature and shape will change after being removed.The scope of this tax item covers the selling of buildings or structures and the selling of other land attachments.
Selling of Buildings or Structures
The selling of buildings or structures refers to the act of transferring the ownership of buildings or structures with compensation.The selling of buildings by transferring the limited property rights or permanent use rights is treated as selling of buildings.
Selling of Other Land Attachments
The selling of other land attachments refers to the act of transferring the ownership of other land attachments with compensation.Other land attachments refer to the land-attached immovable properties other than buildings or structures.
The act of a unit to donate its immovable properties to other people without compensation is treated as selling of immovable properties.The act of transferring the use right of land occupied by immovable properties when selling these immovable properties is treated as selling immovable properties in tax collection.
The act of making stock investment with immovable properties， participating in receiving the profit distribution of the investors and sharing the investment risks is exempt from business tax. However， the transfer of this stock right is covered by this tax item.The leasing of immovable properties is not covered by this tax item.
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