| Journal Call no. | HJ3001.T39 |
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| Author | Chan, Samuel. |
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| Article Title | A summary of the Detailed Implementing Regulations of Capital Gains Tax on Real Estates Provisional Regulations / Samuel Chan. |
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| Is Part Of | Taxation ; no.20, Mar 1995, p.16-17. |
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| Abstract | The long awaited Detailed Implementing Regulations (Rules) of Capital Gains Tax on Real Estates (the tax) Provisional Regulations were finally pronounced by the Chinese authorities in the midst of February 1995. This article provides a summary of the Rules of this new type of tax which is imposed with effect from 1 January, 1994 on real estates transactions in the People's Republic of China. |
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