财政部国家税务总局关于加油站罩棚房产税问题的通知
财税〔2008〕123号Issued September 19, 2008
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：
为明确和规范加油站罩棚房产税政策，现就有关问题通知如下：
加油站罩棚不属于房产，不征收房产税。以前各地已做出税收处理的，不追溯调整。
 
财政部 国家税务总局
二〇〇八年九月十九日
抄送：各省、自治区、直辖市、计划单列市国家税务局。
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.