China MOF Announces Continuing Implementation of Land VAT Regime for Enterprise Reorganizations

June 18, 2021, 5:00 AM UTC

The Chinese Ministry of Finance June 16 announced the continuation of the land VAT regime on the reorganization enterprises, which applies from Jan. 1, 2021, through Dec. 31, 2023. The agency announced that: 1) qualified entity reorganizations involving state-owned land aren’t subject to land VAT; and 2) the regime doesn’t apply to real estate companies. [China, Ministry of Finance, 06/16/21]

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