Measures of the Guangxi Zhuang Autonomous Region for the Implementation of the Interim Regulations of the People’s Republic of China on Cultivated Land Use Tax.
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LEX-FAOC140813
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These Measures are formulated in accordance with the Interim Regulations of the People’s Republic of China on Cultivated Land Use Tax. The Text, consists of 12 articles, provides for the rules and procedures relevant to the cultivated land use tax to be satisfied within the administrative area of the Guangxi Zhuang Autonomous Region.Where basic farmland is used, the applicable tax rates shall be increased by 50 percent on the basis of the applicable tax rates of the localities as provided for in Article 3 of these Measures (art.6).
Implements: Interim Regulation of the People's Republic of China on Farmland Occupation Tax. (2007-12-01)
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