财政部国家税务总局关于暂免征收军队空余房产租赁收入营业税房产税的通知
财税〔2004〕123号Issued July 21, 2004
Departmental normative documentsNot legislation; may not create obligations or curtail rights.
各省、自治区、直辖市、计划单列市财政厅（局）、地方税务局，新疆生产建设兵团财务局： 经国务院批准，现将军队空余房产租赁收入有关营业税、房产税政策通知如下： 一、自2004年8月1日起，对军队空余房产租赁收入暂免征收营业税、房产税；此前已征税款不予退还，未征税款不再补征。 二、暂免征收营业税、房产税的军队空余房产，在出租时必须悬挂《军队房地产租赁许可证》，以备查验。 请遵照执行。
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