Measures of Hainan province for the Implementation of the Interim Regulations of the People’s Republic of China on Cultivated Land Use Tax.

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Chinese

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LEX-FAOC140812

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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. The Text, consists of 8 articles, provides for the rules and procedures relevant to the cultivated land use tax to be satisfied within the administrative area of Hainan province.Entities and individuals who use the following lands for house building or non-agricultural construction shall pay cultivated land use tax: (a) cultivated lands; (b) garden plots; (c) any other agricultural land, including forest land, pastures, land for irrigation and water conservancy, water surfaces for aquatic breeding, fishery waters, tidal flats (art.2).Where capital farmlands are used, the applicable tax rates shall be increased by 50 percent on the basis of the applicable tax amounts of the localities as provided in Article 5 of these Measures (art.6).

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

Regulations