Important Notice: （注意事项）英文本源自中华人民共和国务院法制局编译, 中国法制出版社出版的《中华人民共和国涉外法规汇编》（1991年7月版）。当发生歧意时, 应以法律法规颁布单位发布的中文原文为准。This English document is coming from "LAWS AND REGULATIONS OF THE PEOPLE'S REPUBLIC OF CHINA GOVERNING FOREIGN-RELATED MATTERS" (1991.7) which is compiled by the Brueau of Legislative Affairs of the State Council of the People's Republic of China, and is published by the China Legal System Publishing House. In case of discrepancy, the original version in Chinese shall prevail.

Interim Regulation of the People's Republic ofChina Concerning Deed Taxes

Decree [1997] No.224 of the State Council

"Interim Regulation of the People's Republic of China Concerning Deed Taxes" is adopted at the 55th Executive Meeting of the State Council on April 23, 1997, and is promulgated now. This law will be effective as of Oct. 1,1997.

Premier of the State Council: Li Peng

July 7,1997

Enclosure: Interim Regulation of the People's Republic of China Concerning Deed Taxes

Article 1　Units or indiv