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Library Provisional Regulations of the People's Republic of China Governing Land Use Tax in Cities and Towns.

Provisional Regulations of the People's Republic of China Governing Land Use Tax in Cities and Towns.

Provisional Regulations of the People's Republic of China Governing Land Use Tax in Cities and Towns.

Resource information

Resource Language
ISBN / Resource ID
LEX-FAOC141070
License of the resource

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. Calculation of land use tax shall be based on the actual area of land used by the taxpayer and shall be levied in accordance with the stipulated tax rate.

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Authors and Publishers

Author(s), editor(s), contributor(s)

Quan Gao (LEGN)

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Geographical focus