These Regulations, consisting of 36 Articles divided into 5 Chapters, are enacted pursuant to Article 6 of Land Tax Act and Article 25 of the Equalization of Land Right Act. The Regulations provides for the reduction/exemption standards (Chapter 2), the reduction/exemption procedure (Chapter 3) and inspection and supervision (Chapter 4).
Implements: Land Tax Act. (2015-07-01)
Authors and Publishers
Gao, Quan (LEGN)