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Biblioteca Measures of Sichuan province for land use tax in cities and townships.

Measures of Sichuan province for land use tax in cities and townships.

Measures of Sichuan province for land use tax in cities and townships.
四川省城镇土地使用税实施办法

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LEX-FAOC139112
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These Measures, consisting of 13 Articles, are formulated to rationalize the use of land in cities and towns, to regulate the income differential on land, to improve efficient use of land and to strengthen land management.According to Article 2, units and individuals which use land within the boundaries of cities, county towns, towns/bases operated under an organizational system and industrial and mining districts shall be the obligatory payers of tax on land used within cities and towns and shall pay land use tax in accordance with provisions of these Regulations. Calculation of land use tax shall be based on the actual area of land used by the taxpayer and shall be levied in accordance with the stipulated tax rates (art.3).

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Quan Gao (LEGN)

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