all enterprises and individuals engaged in provision of taxable services, transfer of intangible assets or in sales of immovable properties within the territory of the prc.
在中国境内提供应税劳务、转让无形资产和销售不动产的单位和个人。
determined according to the average prices of similar services provided or similar immovable properties sold by the taxpayers in the most recent period.
按纳税人最近时期提供的同类应税劳务或者销售的同类不动产的平均价格核定。
the right of pawn , the unique traditional institution of our country, has made an important effect on adjusting the relations of immovable properties during a quite long time.
典权是我国特有的传统制度,相当长的时期里,对于调整不动产用益关系起到重要作用。
article 49 a taxpayer who has not paid a large amount of taxes payable shall report to the tax authority before he disposes of his immovable properties or large amount of assets.
第四十九条欠缴税款数额较大的纳税人在处分其不动产或者大额资产之前,应当向税务机关报告。
taxpayers selling immovable properties shall report and pay tax to the local competent tax authorities where the immovable properties are located.
纳税人销售不动产,应当向不动产所在地主管税务机关申报纳税。