财政部国家税务总局关于本溪金岛生态农业发展有限公司承受农村集体土地使用权征收契税的批复
财税字〔2000〕26号Issued February 28, 2000
Departmental normative documentsNot legislation; may not create obligations or curtail rights.
辽宁省地方税务局： 你局《关于对本溪金岛生态农业发展有限公司承受土地使用权是否征收契税的请示》（辽地税农〔2000〕12号）收悉。现批复如下： 你省本溪金岛生态农业发展有限公司有偿受让桓仁县横道河子村林地及耕地使用权50年，用于生态农业的综合开发，不属于农村集体土地承包经营权的转移，应按土地使用权转让征收契税。
Reproduced from the STA Policy and Regulations Library. Departmental normative documents are not legislation and rank below departmental rules, laws and administrative regulations. Where this electronic text differs from the officially published text, the official text governs.