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(b) Tax Rates and Deductible Items

* Appreciation amount

The appreciation amount is the balance of proceeds received by the taxpayer on the transfer of real estate, after deducting the sum of deductible items.

* Deductible items

Deductible items for the transfer of state-owned land-use rights include amounts paid for the acquisition of land-use rights, costs and expenses for the development of land, taxes and fees related to the transfer of real estate, and other deductible items as stipulated by the Ministry of Finance.

Deductible items for the transfer of new properties and buildings include amounts paid for the acquisition of land-use rights, costs and expenses for the construction of new buildings, taxes and fees related to the transfer of real estate, and other deductible items as stipulated by the Ministry of Finance.

Deductible items for the transfer of used properties and buildings include the assessed value of the properties and buildings, the land price paid for the acquisition of land-use rights, expenses as stipulated by the state, taxes and fees payable during the transfer stage, and other deductible items as stipulated by the Ministry of Finance.

* Tax rates

Land appreciation tax is levied at progressive rates at four levels:

Appreciation amount /Tax Rates

Not exceeding 50% of the sum of deductible items / 30%

Exceeding 50% but below 100% of the sum of deductible items / 40%

Exceeding 100% but below 200% of the sum of deductible items / 50%

Exceeding 200% of the sum of deductible items  / 60%

(c) Filing of Tax Returns

Taxpayers should file their tax returns together with the necessary documents to the tax authorities at the place where the real estate is located within seven days of the signing of the real estate transfer agreement. The necessary documents include the real estate title deed and land-use right certificate, land transfer or real estate sale and purchase agreement, real estate evaluation report and other relevant documents.

8. Urban Real Estate Tax

All real estate owned by FIEs and foreign nationals is taxed at
the rate of 1.2% after making a one-off deduction of 10%-30% of the original value of the property, or at the rate of 12% of rental income. Urban real estate tax is assessed annually and paid in instalments.

9. Stamp Duty

Documents subject to stamp duty include contracts or documents in the nature of a contract in regard to purchase and sale transactions, contracted processing, survey and design contracts for engineering and construction, contracted construction projects, property leasing, goods transportation, warehousing, loans, property insurance, technical contracts; documents of transfer of property title; business account books; certificates and licences; and other documents determined by the Ministry of Finance to be taxable.

10. Vehicle and Vessel Usage Licence Tax

Users of vehicles and vessels are subject to payment of vehicle and vessel usage licence tax. Tax on vessels and trucks is levied according to tonnage, while tax on passenger cars is levied according to the type of vehicle or the number of seats.