（PCPA注：非官方译本。当产生歧意时,应以法律中文原文为准。This English document is not an official translation．In case of discrepancy, the original Chinese version shall prevail.）

Reply Letter of the State Administration of Taxation Concerning the Relevant Taxation Issues on the People's Courts' Compulsory Enforcement of the Enforcees' Properties

State Administration of Taxation　　No.869[2005] of the State Administration of Taxation　　September 12, 2005

The Supreme People's Court:

Your "Draft for Soliciting Opinions on Whether the Taxation Department May Directly Levy Business Tax against the People's Court after It Has Enforced the Enforcee's Properties in Accordance with the Law by Auction or Selling-off" (No. 12 [2005] of the Enforcement Tribunal) has been received. After deliberation, we hereby reply by letter as follows:

I. The people's courts' compulsory enforcement activities are judicial activities, which are by no means business activities, and do not belong to taxable acts. Thus the taxation departments shall not levy taxes against the people's courts' compulsory enforcement activities.

II. No