Interim Regulations of the People's Republic of China on Urban and Town Land Use Tax.

https://www.fao.org/faolex/results/details/en/c/LEX-FAOC148940

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Chinese

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LEX-FAOC148940

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The purpose of these Regulations is to rationally use land in cities and towns, regulate the different proceeds from different grades of land, increase the efficiency of land use and strengthen the administration of land. The Text consists of 12 Articles.The entities and individuals using land within the scope of cities, county seats, administrative towns, industrial and mining areas shall be payers of urban and town land use tax and shall pay land use tax in accordance with the provisions of these Regulations.Land use tax shall be calculated on the basis of the areas of land actually occupied by taxpayers and shall be collected in accordance with the specified amount of tax. The measuring of the areas of land occupied as mentioned in the preceding paragraph shall be determined by the people's governments of the provinces, autonomous regions, and municipalities directly under the Central Government in light of actual conditions.

Implemented by: Measures of Hebei Province for Implementation of Urban and Town Land Use Tax. (2013-11-02)
Implemented by: Measures of Gansu Province for Implementing the Interim Regulations of the People's Republic of China on Urban and Town Land Use Tax. (1997-10-22)
Implemented by: Measures of Henan Province on Implementation of Urban Land Use Tax. (1989-06-20)
Implemented by: Measures of Hubei Province for Implementation of Urban Land Use Tax. (2007-05-19)
Implemented by: Measures of Hainan Province for Implementation of the Interim Regulations of the People's Republic of China on Urban and Town Land Use Tax. (2009-02-20)
Implemented by: Measures of Shaanxi Province for Implementation of the Interim Regulations of the People's Republic of China on Urban and Town Land Use Tax. (1989-07-25)
Implemented by: Measures of Shandong Province for Implementation of the Interim Regulations of the People's Republic of China on Urban and Town Land Use Tax. (1989-01-15)
Implemented by: Measures of Jilin Province for Implementation of the Interim Regulations of the People's Republic of China on Urban and Town Land Use Tax. (2007-07-09)
Implemented by: Measures of Tianjin Municipality for Implementation of the Interim Regulations of the People's Republic of China on Urban and Town Land Use Tax. (2007-07-27)
Implemented by: Provisions of Shanghai Municipality on Implementation of Urban Land Use Tax. (2015-08-14)
Implemented by: Measures of Shanxi province for implementation of the Interim Regulations of the People's Republic of China on Urban and Town Land Use Tax. (2007-07-27)
Implemented by: Measures of Jiangsu province for Implementation of the Interim Regulations of the People's Republic of China on Urban and Town Land Use Tax. (2008-03-19)
Implemented by: Measures of Sichuan Province for Implementation of Urban and Town Land Use Tax. (1989-03-27)
Implemented by: Measures of Anhui Province for Implementation of Urban and Town Land Use Tax. (2007-10-24)
Implemented by: Measures of Beijing Municipality for Implementation of the Interim Regulations of the People's Republic of China on Urban and Town Land Use Tax. (1998-06-12)
Implemented by: Detailed Rules of Guangdong Province for Implementation of the Interim Regulations of the People's Republic of China on Urban and Town Land Use Tax. (2009-01-04)
Implemented by: Detailed Rules of Heilongjiang Province for Implementation of the Interim Regulations of the People's Republic of China on Urban and Town Land Use Tax. (1988-11-01)