Excuse me, what are the contents of the documents related to tax reduction and exemption for immigrants in the gorge reservoir area?

Notice of State Taxation Administration of The People's Republic of China on Tax Issues Concerning Rural Immigrants in the Three Gorges Reservoir Area

Guoshuihan [1999] No.845

1999- 12-06 People's Republic of China (PRC) State Taxation Bureau

Shanghai, Jiangsu, Zhejiang, Anhui, Fujian, Jiangxi, Shandong, Hubei, Hunan, Chongqing, Guangdong Provincial Department of Finance (bureau), Sichuan Provincial Local Taxation Bureau:

In order to support the resettlement work in the Three Gorges Reservoir Area, according to the spirit of the "On-the-spot Meeting of Rural Immigrants in the Three Gorges Reservoir Area", the agricultural tax issues related to the resettlement of rural immigrants in the Three Gorges Reservoir Area are hereby clarified as follows:

I. Issues concerning agricultural tax and agricultural specialty tax

Agricultural income obtained by rural immigrants in the Three Gorges reservoir area from reclaiming wasteland and agricultural income obtained from producing agricultural specialties in newly developed barren hills, wasteland, beaches and water surfaces shall be exempted from agricultural taxes and agricultural specialty taxes for three to five years from the income-generating year. The provinces, autonomous regions and municipalities directly under the Central Government shall give tax relief to the income of non-agricultural reclamation agriculture and agricultural special products obtained by rural immigrants in the Three Gorges reservoir area within a certain period of time, but the longest period shall not exceed three years.

Second, the issue of farmland occupation tax.

According to the "Regulations on Resettlement of Three Gorges Project Construction" issued by the State Council 1993, the farmland occupation tax is levied at a reduced rate of 40% in the dam area and submerged area.

According to the farmland occupation tax policy, the resettlement houses in the Three Gorges reservoir area are exempt from farmland occupation tax.

Third, about the deed tax.

According to the deed tax policy, the people's governments of all provinces, autonomous regions and municipalities directly under the Central Government decide whether to reduce or exempt the deed tax payable for the purchase of houses by immigrants in the Three Gorges reservoir area.

State Administration of Taxation (SAT)

199916 February