China’ Land Appreciation Tax is a tax levied on the appreciation from the transfer of real estates for the purpose of regulating the transaction order of real estate market and reasonably adjusting the benefit from land appreciation. The Land Appreciation Taxpayers include all State owned enterprises, collective enterprises, private enterprise, the enterprises with foreign investment, foreign enterprises, joint equity enterprises, other enterprises, administrative units, institutions, social organizations, other units, individual business operators and other individuals who receive income from disposal or other means of transfer of State-owned land use rights, building (including auxiliary facilities on and under ground) and their attached facilities (hereinafter referred to as transfer of real estate).
This topic provides articles regarding land appreciation tax calculations, deductions and exemptions, time limit, where the tax payments should be made, and related answers to questions you may have.