Interim Regulations of the People's Republic of China on Urban and Town Land Use Tax.
Country
Type of law
Regulation
Date of original text
Date of latest amendment
Abstract
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.
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.
Attached files
Web site
Entry into force notes
These Interim Regulations enter into force on 1 November 1988.
Repealed
No
Source language
English
Legislation Amendment
No
Original title
中华人民共和国城镇土地使用税暂行条例
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