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Enforcement Rules of the Land Tax Act.

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Resource information

Date of publication: 
February 1979
Resource Language: 
Chinese
ISBN / Resource ID: 
LEX-FAOC167244
License of the resource: 
All rights reserved
Copyright details: 
© FAO. FAO is committed to making its content freely available and encourages the use, reproduction and dissemination of the text, multimedia and data presented. Except where otherwise indicated, content may be copied, printed and downloaded for private study, research and teaching purposes, and for use in non-commercial products or services, provided that appropriate acknowledgement of FAO as the source and copyright holder is given and that FAO's endorsement of users' views, products or services is not stated or implied in any way.

These Enforcement Rules, consisting of 63 Articles divided into 5 Chapers, are enacted pursuant to the provisions of Article 58 of the Land Tax Act. The Enforcement Rules provides for the land value tax (Chapter 2), the agricultural land tax (Chapter 3) and land value increment tax (Chapter 4).

Implements: Land Tax Act. (2015-07-01)

Regulations

Authors and Publishers

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

Gao, Quan (LEGN)

Data provider

Geographical focus

China

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