https://www.fao.org/faolex/results/details/en/c/LEX-FAOC141029

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Chinese

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LEX-FAOC141029

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These Measures are formulated in accordance with the Interim Regulations of the People’s Republic of China on Farmland Occupation Tax.The Text, consists of 16 articles, provides for the rules and procedures relevant to the farmland occupation tax to be satisfied within the administrative area of the Tibet Autonomous Region.The term “basic farmland” as mentioned in Article 7 of the Interim Regulations of the People’s Republic of China on Farmland Occupation Tax refers to the farmland in the basic farmland protection range as given in pursuance of the Regulation on Protection of Basic Farmland. Where the basic farmlands are occupied, the applicable tax rates shall be increased by 50 percent on the basis of the applicable tax rates of the localities as provided for in Article 4 of these Measures.

Implements: Interim Regulation of the People's Republic of China on Farmland Occupation Tax. (2007-12-01)

Regulations