Decision of the State Council on Amending the Interim Regulations of the People's Republic of China on City and Town Land Use Tax.

The State Council decided to amend the Interim Regulations of the People's Republic of China on Urban and Township Land Use Tax. The main amendments include: 1. Add one paragraph in Article 2 : The units and individuals using land within the scope of cities, county seats, administrative towns, industrial and mining areas shall be payers of urban and town land use tax (hereinafter referred to as land use tax) and shall pay land use tax in accordance with the provisions of these Regulations. The term "units" mentioned in the preceding paragraph includes State-owned enterprises, collective enterprises, private enterprises, joint-stock enterprises, foreign- invested enterprises, foreign enterprises and other enterprises, as well as institutions, public organizations, State organs, military forces and other units; and the term "individuals" mentioned in the preceding paragraph includes individual industrial and commercial households and other individuals.2. Adjust the annual tax rates per square meter on land use as follows: (a) 1.5 yuan to 30 yuan in large cities; (b) 1.2 yuan to 24 yuan in medium cities; (c) 0.9 yuan to 18 yuan in small cities; (d) 0.6 yuan to 12 yuan in the counties, towns and industrial and mining areas.