A Study on Taxation Issues of Basements Attached to Second-hand House Transactions

Chi, Mingyuan (2023) A Study on Taxation Issues of Basements Attached to Second-hand House Transactions. In: Proceedings of the 2nd International Conference on Information Economy, Data Modeling and Cloud Computing, ICIDC 2023, June 2–4, 2023, Nanchang, China.

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Abstract

In the second-hand housing transactions in China, the taxable items for residential basement depend on the different ownership and functions. For some residential basements that are considered as commercial properties, the taxable items are much more than pure residential ones, and taxpayers have di

Item Type: Conference or Workshop Item (UNSPECIFIED)
Date Deposited: 04 Mar 2026 16:36
Last Modified: 17 Apr 2026 02:24
URI: http://eprints.eai.eu/id/eprint/44520

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