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  1. Library Resource
    Legislation
    July, 1977
    China

    This Act, consisting of seven Chapters divided into 59 Articles, concerns the assessment of land value and related tax. The Act provides for the land value tax (Chapter 2), the agricultural land tax (Part 3) and land value increment tax (Chapter 4), the tax collection procedure (Chapter 5), and for offences and penalties (Chapter 6).The land tax is classified into land value tax, agricultural land tax, and land value increment tax (art.1). The taxpayers of land value tax or agricultural land tax shall be: 1. The land title owner. 2. For land with Dien created, the Dien holder. 3.

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