国务院令第224号
(Adopted at the 55th Standing¹ Session of the State Council on April 23,1997 Promulgated² by Decree No. 224 of the State Council of the People's Republic of China on July 7, 1997)
颁布日期：19970707 　实施日期：19971001 　颁布单位：国务院

　　Article 1 Accepting units and individuals in transfer of ownership rights for land and housing within the territory of the People's Republic of China who are payers of contract tax should, pursuant to the provisions of these Regulations, pay contract tax.

　　Article 2 The transfer of ownership rights for land and housing referred to in these Regulations mean the following acts:

　　(1)transfer of land use right of the state-owned land;

　　(2)transfer of land use right including sale, grant and exchange;

　　(3)purchase and sale of housing;

　　(4)grant of housing; and

　　(5)exchange of housing.

　　Transfer of land use right of section (2) of the preceding paragraph does not include the transfer of contracted management right of rural collective land.

　　Article 3 The rate of contract tax is 3-5%.

　　The applicable rate of contract tax shall be determined³ by the People's Governments of the provinces, autonomous⁴ regions and municipalities directly under the Central Government within the range prescribed in the preceding paragraph in the light of the actual conditions of their respective regions, and the same shall be submitted to the Ministry⁵ of Finance and the State Taxation⁶ Administration for the record.

　　Article 4 Basis for the calculation of contract tax is:

　　(1)realized price of transfer of land use right of the state-owned land, sale of land use right and purchase and sale of housing;

　　(2)for grant of land use right and grant of housing, it shall be verified and determined by the collection organs with references to market price of sale of land use right and purchase and sale of housing; and

　　(3)difference in price for the land use right and housing exchanged for the exchange of land use right and exchange of housing.

　　In case of realized price of the preceding paragraph obviously lower than the market price and without justifiable⁷ reasons or the difference in price for the land use right and housing exchanged is obviously irrational⁸ and without justifiable reasons, the basis shall be verified and determined by the collection organs with references to market price.

　　Article 5 The amount of contract tax payable⁹ shall be calculated and collected in accordance with the rate laid down in Article 3 and the basis for calculation prescribed in Article 4 of these Regulations.

　　Formula of calculation for amount payable:

　　Amount payable=basis for calculation x rate

　　The amount payable shall be calculated in RMB. In cases of settlement in foreign exchange of transfer of land and housing ownership right, conversion¹⁰ shall be made into RMB in accordance with the middle price of the market exchange rate of RMB announced by the People's Bank of China on the date of occurence of tax obligation.

　　Article 6 Reduction or exemption¹¹ of contract tax shall be effected in any of the following circumstances:

　　(1)exemption for state organs, institutions, societies and military units accepting land and housing for office accomodation, teaching, medical service, scientific research and military facilities;

　　(2)exemption for urban and township workers and staff members in purchasing public housing for the first time as provided for;

　　(3)reduction or exemption shall be approved according to circumstances for re-purchasing of housing due to destruction and loss of housing due to force majeure; and

　　(4)other items the reduction and exemption of contract tax of which is provided for by the Ministry of Finance.

　　Article 7 The taxpayers¹³ whose contract tax have been reduced or exempted¹⁴ upon approval change the use of the land and housing in question which is no longer within the scope of reduction or exemption of contract tax as provided for in Article 6 of these Regulations should make up the tax money already reduced or exempted.

　　Article 8 The day on which the taxpayer¹² signs the land or housing ownership right transfer contract or the day on which the taxpayer obtains other vouchers¹⁵ of the nature of land or housing ownership right transfer contract shall be the time of occurence of tax obligation of contract tax.

　　Article 9 The taxpayer should, within ten days starting from the date of occurence of tax obligation, submits tax declarations at the contract tax collection organ of the locality wherein the land or housing is located and makes the tax payment within the prescribed time period of the contract tax collection organ.

　　Article 10 The contract tax collection organ should issue contract tax payment receipt for the taxpayer upon completion of tax payment by the taxpayer.

　　Article 11 The taxpayer should complete the formalities for registration¹⁶ for change in land or housing ownership right at the department of land administration or the department of housing property administration in accordance with law on the presentation of contract tax payment receipt and other prescribed documents.

　　The department of land administration or the department of housing property administration shall not process the formalities for registration for change in land or housing ownership right for the taxpayer's failure to produce the contract tax payment receipt.

　　Article 12 The financial organ or local tax organ of the locality wherein the land or housing is located shall be the contract tax collection organ. Specific collection organs shall be determined by the People's Governments of the provinces, autonomous regions and municipalities directly under the Central Government.

　　The department of land administration and the department of housing property administration should provide relevant information for the contract tax collection organs and assist the contract tax collection organs in the collection of contract tax according to law.

　　Article 13 Collection and administration of contract tax shall be enforced pursuant to the provisions of these Regulations and relevant laws and regulations.

　　Article 14 The Ministry of Finance shall formulate¹⁷ rules on the basis of these Regulations.

　　Article 15 These Regulations shall come into force as of October 1, 1997.