Resource information
The purpose of this Law is to charge citizens, business entities, and organizations with fees for possessing and/or using state-owned land, and to regulate the relations arising from paying the fees to the state budget. Land fees shall be charged for lands falling under the main classification of the unified land territory or special usage land specified in the Article 10 of the present Law and possessed or used by citizens, business entities, or organizations according to land possession and/or usage contracts. The document consists of 13 Articles. Art.1 establishes the purpose of the Law. Art.2 regards legislation on land fee. Article 3 classifies land fee payers. Art.4 classifies categories of land subject to fee charge. Article 5 regards land base rate and the modalities of its determination. Article 6 concerns indicators used in estimating land fees and determining the indicators. Article 7 establishes amount and percentage of land fee. Article 8 establishes exemption from land fee. Article 9 deals with charging land fee. Article 10 deals with paying and reporting land fee. Article 11 regards dispute settlement. Article 12 establishes liability for the infringement of the present Law. Art.13 regards enactment of the present Law.
