国家税务总局关于新疆地下人防工程征收房产税问题的批复
税总函〔2013〕602号Issued October 21, 2013
Departmental normative documentsNot legislation; may not create obligations or curtail rights.
新疆自治区地方税务局：
你局《关于地下人防工程征收房产税问题的请示》（新地税发〔2013〕196号）收悉。经研究，现对有关问题批复如下：
按照现行房产税暂行条例有关规定，房产税由产权所有人缴纳。请示中所反映的地下人防工程，已按商品房销售并办理产权证，购房人即是产权所有人，应按规定缴纳房产税。
国家税务总局
2013年10月31日
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.