Measures of Sichuan Province for Implementation of Urban and Town Land Use Tax.

https://www.fao.org/faolex/results/details/en/c/LEX-FAOC148941

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Chinese

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LEX-FAOC148941

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These Measures are formulated in accordance with the Interim Regulations of the People’s Republic of China on Urban and Town Land Use Tax. The Text, consisting of 15 articles, provides for the rules and procedures relevant to the urban and town land use tax to be satisfied within the administrative area of Suchuan province.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.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.

Implements: Interim Regulations of the People's Republic of China on Urban and Town Land Use Tax. (2006-12-31)

Regulations