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China - Register for Land Appreciation Tax

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Taxpayers engaged in production or business operation should, within 30 days from the date of obtaining their business licenses, file written applications for tax registration with the competent tax authorities in the localities where the production or business operation is conducted or where the tax obligation occurs. They shall truthfully complete the tax registration form and submit the relevant certificate, documents and information as required by tax authorities.

Taxpayers other than those mentioned in the preceding paragraph, except State organs and individuals, should, by presenting relevant documents, go through the procedure for tax registration with the competent tax authorities in their localities within 30 days from the date of occurrence of tax obligation.

Measures for tax registration of individual income tax by taxpayers are separately formulated by the State Council.

Taxpayers shall report the tax to the local competent tax authorities where the real estate is located signing the real estate transfer agreement, and pay the Land Appreciation Tax within the period specified by the tax authorities.

Developers should submit an application for LAT settlement to the relevant taxation authority within 90 days of the date when:

  • The construction and sale of the real estate project have been completed;
  • The ownership of the whole project is transferred but construction has not been completed; or
  • Title to land is transferred (where no building has yet been built).


Required Documents[edit]

  • An industrial and commercial business license or other similar permit of business operation
  • A contract, agreement and articles of association
  • The unified organizational code
  • The ID card, passport or other valid ID certificate of the legal representative, or responsible member of owner
  • Other documents and information demanded by the tax authorities of a province, autonomous region or municipality directly under the State Council

Office Locations & Contacts[edit]

State Administration of Taxation
Address: Yangfangdian Road, Haidian District, on the 5th
Zip: 100038
Tel: 010-63417114

State Administration for Industry and Commerce People's Republic of China
Address: 8 Sanlihe Donglu, Xichengqu, Beijing, 100820, P. R. China
Phone: +86-10-68010463/68013447
Facsimile: +86-10-68010463/68013447
Email: [email protected]



The taxpayers of Land Appreciation Tax include enterprises, units, individual household businesses and other individuals who receive income from a disposal or other means of transfer with consideration of State-owned land use rights, buildings on land and their attached facilities (hereinafter referred to as transfer of real estate).


Explain the fees structure which is required for obtaining the certificate/document.


Explain the time until which the certificate/document is valid.
e.g. Birth Certificate Valid Forever

Documents to Use[edit]

Please attach documents that can be used by people. e.g. links


Sample Documents[edit]

Please attach sample completed documents that would help other people.

Processing Time[edit]

Please explain processing time taken in obtaining the document/certificate.

Related Videos[edit]

Videos explaining the procedure or to fill the applications. 
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Please remove the "&" inside the tags during implementation.
Website = allocine, blip, dailymotion, facebook, gametrailers, googlevideo, html5, metacafe, myspace, revver, 
sevenload, viddler, vimeo, youku, youtube
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All units and individuals receiving income from the transfer of State-owned land use rights, above-ground structures and their attached facilities (hereinafter referred to as "transfer of real estate"), shall be taxpayers of the Land Appreciation Tax (hereinafter referred to as taxpayers") and shall pay Land Appreciation Tax in accordance with these Regulations.

The Land Appreciation Tax is based on the appreciation amount derived by the taxpayer from the transfer of real estate, which equals to the balance of proceeds received by the taxpayer on the transfer of real estate after deducting the sum of deductible items as prescribed.

Required Information[edit]

  • The name and the number of the ID card, passport or other valid ID document of the institution, legal representative or owner
  • The residence or business address
  • The type of registration
  • The accounting system
  • The form of production and business operation
  • The scope of production and operation
  • The total amount of capital (fund), investment
  • The term of production and operation
  • The name and telephone number of the financial chief
  • Other information specified by the State Administration of Taxation


Need for the Document[edit]

A land appreciation tax is levied on the gain from the disposal of properties at progressive rates from 30% to 60%. Land appreciation tax is deductible for CIT purposes.

Information which might help[edit]

LAT is payable at the time of the transfer of land and any buildings on the land, based on the realized gain. Previously, under the Detailed Implementing Rules of the Provisional Land Appreciation Tax Regulations, developers were permitted, as an exception, to pay a provisional amount of LAT in advance of the completion and financial settlement of the whole real estate project. The amount permitted was usually in the range of 1 to 3 percent of the gross sales revenue, depending on the province, since the uncertainty of the cost made it impossible to calculate the added value of the project. The LAT was required to be settled, according to four progressive rates ranging from 30 to 60 percent, after the whole project was completed. However, this exception became common practice. While the developer was potentially liable for the balance of the LAT, its collection was frequently unenforced or avoided by developers who evaded the LAT by intentionally separating the project into several sub-projects: some kept leasing part of the salable area of the project, while others might delay the liquidation and termination of the project company.

Other uses of the Document/Certificate[edit]

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.

External Links[edit]

Provisional Regulations of the People's Republic of China on Land Appreciation Tax

State Administration for Industry and Commerce People's Republic of China

State Administration of Taxation of the People's Republic of China

Ministry of Commerce, the People's Republic of China

Tax Law

State Administration of Taxation


Land appreciation tax is levied on income from the transfer of state-owned land use rights, buildings and their attached facilities. The appreciation amount shall be the balance of proceeds received by the taxpayer on the transfer of real estate after deducting the following items:

  • the sum paid to acquire the land use rights
  • the cost to develop the property
  • cost of constructing new buildings, or the assessed value of existing buildings
  • the taxes related to the transfer
  • other items as stipulated by the Ministry of Finance