Agree duty is what change with droit happening move is praedial for levy object, bear to property right the tax of a kind of property that the person imposes.
Its collect limits to include:
Sell one's own things of access of 1. state-owned land
2. land access is made over, include to sell, donative with exchange, do not include rural collective land to contract the move of right of administration
3. building business
4. building is donative
5. building is exchanged
The pay taxes of agree duty is factitious: In churchyard of People's Republic of China right of move land, building is belonged to, susceptive unit and individual are the taxpayer of agree duty.
The basis that agree duty carries out: " tax of agree of People's Republic of China is temporary byelaw " .
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What is " agree duty "
From; Author:Stand originally