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How Is The Exemption Tax Of Urban Real Estate Tax Stipulated?
According to the regulations of Beijing Finance and Taxation (1998), Document No. 795, the foreign-invested enterprises, foreign enterprises and foreign individuals who have property in Beijing and overseas Chinese and Hong Kong, Macao and Taiwan compatriots should be given 30% less care.
After January 1, 2000, the non business property purchased by foreign individuals (including overseas Chinese, Hong Kong, Macao and Taiwan) is temporarily exempt from the urban real estate tax.
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