Measures of Sichuan Province for Implementation of Urban and Town Land Use Tax.
Country
Type of law
Regulation
Abstract
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.
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.
Attached files
Web site
Date of text
Entry into force notes
These Measures enter into force as of 27 March 1989.
Repealed
No
Source language
English
Legislation Amendment
No
Original title
四川省城镇土地使用税实施办法