Measures of Shaanxi province for the Implementation of the Interim Regulations of the People’s Republic of China on Cultivated Land Use Tax.
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LEX-FAOC140811
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These Measures are formulated in accordance with the Interim Regulations of the People’s Republic of China on Cultivated Land Use Tax. These Measures, consists of 9 articles, provides for the rates of the cultivated land use tax, and other rules and procedures to be satisfied relevant to the cultivated land use tax within the administrative area of Shaanxi province.Where capital farmlands are used, the applicable tax rates shall be increased by 50 percent on the basis of the applicable tax rates of the localities as provided in Article 4 of these Measures (art.5).
Implements: Interim Regulation of the People's Republic of China on Farmland Occupation Tax. (2007-12-01)
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