Interim Regulations of the People`s Republic of China on Urban Land Use Tax (1988)

Interim Regulations of the People`s Republic of China on Urban Land Use Tax (1988)


Interim Regulations of the People`s Republic of China on Urban Land Use Tax (1988)

Order of the State Council No. 17

September 27, 1988

The Interim Regulations of the People's Republic of China Governing Land Use Tax on Cities and Towns, which was adopted at the twelfth executive meeting of the State Council on July 12, 1988, are hereby promulgated and shall be implemented as of November 1, 1988.

Premier, Li Peng

The Interim Regulations of the People's Republic of China Governing Land Use Tax on Cities and Towns
 
Article 1 These Regulations are formulated with the view to rationalizing the use of land in cities and towns, to regulating the income from grades difference of the land, to improving efficiency and profit by use of the land and to strengthening the land management.
 
Article 2 Units and individuals which use land within the boundaries of cities, county towns, towns/bases operated under an organizational system and industrial and mining districts shall be the obligatory payers of tax (hereinafter referred to as taxpayers) for land used within cities and towns (hereinafter referred to as land use tax) and shall pay land use tax in accordance with provisions of these Regulations.
 
Article 3 Calculation of land use tax shall be based on the actual area of land took up by the taxpayer and shall be levied in accordance with the stipulated tax rate.
The work of organizing and measuring the taking up area of land as referred to above shall be determined by the people's government of province , autonomous region or municipalities directly under the Central Government in accordance with the actual circumstances.
 
Article 4 The annual tax rates of land use tax for per square meter shall be as follows:
1.
  ......
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