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)
Authors and Publishers
Author(s), editor(s), contributor(s):
Gao, Quan (LEGN)
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