财税[2004]140号

颁布日期：20040819 　实施日期：20040819 　颁布单位：财政部、 国家税务总局

The Ministry of Finance and the State Administration of Taxation Notice about Adjusting Pertinent Policies on Tax Reduction and Exemption Concerning House Tax

Cai Shui [2004] No. 140

The finance departments （bureaus） of all provinces， autonomous regions， municipalities directly under the Central Government， cities directly under separate state planning， local tax bureaus， the Finance Bureau of Xinjiang Production and Construction Corps：

With a view to regulating the revenue policies and to further strengthening the administration on the collection of house taxes， it was decided upon discussion that the Interpretations and Interim Provisions of the Ministry of Finance and the State Administration of Taxation on Some Specific Issues Concerning the House Tax （Cai Shui Di Zi Di [86] No. 008） shall be partially amended in an appropriate way， that is， to abolish Article 18 which provides that the house properties of a slightly profitable enterprise or loss-making enterprise “may be exempted from the house tax within a certain period upon the decision made by the local tax bureau in light of the actual circumstances” and Article 20 which provides that “after an enterprise stops production or is cancelled， if the house properties formerly owned by it are left unused， it may be exempted from the house tax temporarily upon approval of the tax bureau of the province， autonomous region or municipality directly under the Central Government.”

The Ministry of Finance and the State Administration of Taxation

August 19， 2004