https://www.fao.org/faolex/results/details/en/c/LEX-FAOC141020

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Chinese

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LEX-FAOC141020

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These Measures are formulated in accordance with the Interim Regulations of the People’s Republic of China on Farmland Occupation Tax and the Detailed Rules on the Implementation of the Interim Regulations of the People’s Republic of China on Farmland Occupation Tax, aiming to make rational use of land resources, strengthen land management, and protect arable land.The Text, consists of 17 articles, provides for the appliable farmland occupation tax rates, and other rules and procedures to be satisfied within the administrative area of Yunan province.

Implements: Interim Regulation of the People's Republic of China on Farmland Occupation Tax. (2007-12-01)
Implements: Detailed rules on the implementation of the Interim Regulations of the People’s Republic of China on Farmland Occupation Tax. (2008-02-26)

Regulations