（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.）

Circular of State Administration of Taxation on Relevant Issues of Settlement and Management of Land Value-added Tax for Real Estate Developers

State Administration of Taxation　　Guo Shui Fa [2006] No．187　　December 28, 2006

The local taxation bureau of each province, autonomous region, municipality directly under the central government and city specifically designated in the state plan, and the office of state administration of taxation of the Autonomous Regions of Ningxia and Tibet:

In order to further strengthen the settlement and management of the land value-added tax for real estate developers, the relevant issues are hereby notified according to the Law of the People's Republic of China Concerning the Administration of Tax Collection, the Provisional Regulation of the People's Republic of China on Land Value-added Tax and the relevant provisions:

I．Settlement Unit for Land Value-added Tax