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In general, where land is being sold, if a minimum payment of 15 per cent of the purchase price is paid and possession has been given, the purchaser is deemed to be the owner of the land and may therefore be liable for land tax.
Where a contract for the sale of land does not meet the above requirements, the vendor will continue to be considered the owner and will remain liable for the land tax. Documentary evidence may be requested in certain cases including transfer of land forms, contracts of sale and bank statements.
过户之后前房东的税好像会加到新人头上 |
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