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各州、市地方税务局,省局直属征收分局:现将《国家税务总局关于无效产权转移征收契税的批复》(国税函[2008]438号)转发给你们,请遵照执行。
State, city and local tax bureaus directly under the provincial government: Now that the “Reply of the State Administration of Taxation on the deed tax levied on invalidation of property rights transfer” (Guoshuihan [2008] No. 438) is forwarded to you, please follow the instructions.