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各州、市地方税务局,省局直属征收分局:现将《国家税务总局关于土地使用者将土地使用权归还给土地所有者行为营业税问题的通知》(国税函[2008]277号)转发给你们,请遵照执行。
State, City Local Taxation Bureau and Provincial Directly Subsidiary Bureau: We hereby forward to you the Circular of the State Administration of Taxation on the Business Tax on the Land Users’ Return of Land Use Right to Landowners (Guo Shui Han [2008] No. 277) Please follow the instructions.