Provisional Regulations of the People's Republic of China Governing Land Use Tax in Cities and Towns (2013).
The purpose of these Regulations is to rationalize the use of land in cities and towns, regulate the income differential on land, and improve efficient use of land in use and to strengthen land management.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.