Measures of Jiangsu province for the Implementation of the Interim Regulations of the People’s Republic of China on Cultivated Land Use Tax.
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LEX-FAOC140814
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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 22 articles, provides for the rules and procedures relevant to the cultivated land use tax to be satisfied within the administrative area of Jiangsu province.Entities and individuals who use cultivated land for house building or non-agricultural construction shall pay cultivated land use tax (art.2). Cultivated land referred to in these Measures means the land for cultivation of crops (art.3).
Implements: Interim Regulation of the People's Republic of China on Farmland Occupation Tax. (2007-12-01)
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