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Notice of the Ministry of Finance and the State Administration of Taxation on Relevant Preferential Tax Policies for City and State-Owned Mining Shanty Area Renovation Projects
[Expired]
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财政部、国家税务总局关于城市和国有工矿棚户区改造项目有关税收优惠政策的通知
[失效]
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【法宝引证码】
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Notice of the Ministry of Finance and the State Administration of Taxation on Relevant Preferential Tax Policies for City and State-Owned Mining Shanty Area Renovation Projects
(No. 42 [2010] of Ministry of Finance)
The public finance departments (bureaus) and local taxation bureaus of all provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning, the offices of State Administration of Taxation in Tibet, Ningxia, Qinghai Province (Autonomous Regions), and the Financial Bureau of Xinjiang Production and Corporation Corps:
In accordance with the spirit of the Notice on Promoting Stable and Healthy Development of the Real Estate Market issued by the General Office of the State Council (No. 4 [2010] of the General Office of the State Council) and the Guiding Opinions on Promoting Cities and State-Owned Mining Shanty Areas Renovation Work as issued by five departments including the Ministry of Housing and Urban-Rural Development (No. 295 [2009] of the Ministry of Housing and Urban-Rural Development), the tax policies with respect to renovated resettlement housing of cities and state-owned mining shanty areas (hereinafter referred to as the “renovated resettlement housing”) are hereby notified as follows:
| | 财政部、国家税务总局关于城市和国有工矿棚户区改造项目有关税收优惠政策的通知
（财税[2010]42号）
各省、自治区、直辖市、计划单列市财政厅（局）、地方税务局，西藏、宁夏、青海省（自治区）国家税务总局，新疆生产建设兵团财务局：
根据国务院办公厅《关于促进房地产市场平稳健康发展的通知》（国办发[2010]4号）、住房城乡建设部等五部门《关于推进城市和国有工矿棚户区改造工作的指导意见》（建保[2009]295号）精神，现将城市和国有工矿棚户区改造安置住房（以下简称改造安置住房）有关税收政策通知如下：
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I. The land used in construction of renovated resettlement housing is exempted from urban land use taxes. Stamp duties related to resettlement housing on renovation resettlement housing management entities, renovation resettlement housing developers, and individuals who purchase resettlement housing are exempted.
．．．．．． | | 一、对改造安置住房建设用地免征城镇土地使用税。对改造安置住房经营管理单位、开发商与改造安置住房相关的印花税以及购买安置住房的个人涉及的印花税予以免征。
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