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  Home > Service > Tax Advisory > China Taxation > Land Value Added Tax

Corporations and persons (hereinafter referred to as taxpayers) shall pay Land Value Added Taxes on their incomes which are derived from transference of use rights of State-owned land and property rights of buildings and attached installations thereon (hereinafter referred to as real estate transference). The remainder (added value) of the taxpayers' gains from the real estate transference after deduction of stipulated deductible amounts shall be subject to land value added tax at the applicable tax rate.

Tax Base and Tax Rate

Land value added taxes shall be levied at four progressive levels:

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