Circular of the Ministry of Finance and the State Administration of Taxation on the Issuance of the Interpretations and Interim Provisions on Certain Specific Urban Land Use Tax Issues
Circular of the Ministry of Finance and the State Administration of Taxation on the Issuance of the Interpretations and Interim Provisions on Certain Specific Urban Land Use Tax Issues
Circular of the Ministry of Finance and the State Administration of Taxation on the Issuance of the Interpretations and Interim Provisions on Certain Specific Urban Land Use Tax Issues
Guo Shui Di Zi [1988] No. 15
October 24, 1988
The taxation bureaus of all provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the state plan, as well as the Taxation Bureaus of Nanjing City and Chengdu City and all sub-bureaus of the Offshore Oil Taxation Bureau,
For the purpose of facilitating the implementation of the Provisional Regulations of the People's Republic of China on Urban Land Use Tax issued by the State Council in all regions, the Interpretations and Interim Provisions on Certain Specific Urban Land Use Tax Issues have been formulated by the State Administration of Taxation and are hereby issued to you for implementation. Any issue that arises in the course of implementing this document shall be reported to the State Administration in a timely manner.
Appendix:
Interpretations and Interim Provisions on Certain Specific Urban Land Use Tax Issues
Interpretations and Interim Provisions on Certain Specific Urban Land Use Tax Issues
I. Interpretation on Land within Cities, Counties, Administrative Towns, and Industrial and Mining Areas
The term "land within cities, counties, administrative towns, and industrial and mining areas" means the state-owned and collectively-owned land within the aforesaid areas.
II. Interpretation on Cities, Counties, Administrative Towns, and Industrial and Mining Areas
The term "cities" means cities established pursuant to State Council approval.
The term "counties" means places where the people's governments of counties are located.
The term "administrative towns" means administrative towns established pursuant to the approval of the people's government of provinces, autonomous regions and municipalities directly under the Central Government.
The term "industrial and mining areas" means medium and large-scale industrial and mining enterprise locations that have well-developed industrial and commercial sectors, have a comparatively concentrated population and meet the standards for administrative towns prescribed by the State Council, but have not yet set up administrative towns.
......
Guo Shui Di Zi [1988] No. 15
October 24, 1988
The taxation bureaus of all provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the state plan, as well as the Taxation Bureaus of Nanjing City and Chengdu City and all sub-bureaus of the Offshore Oil Taxation Bureau,
For the purpose of facilitating the implementation of the Provisional Regulations of the People's Republic of China on Urban Land Use Tax issued by the State Council in all regions, the Interpretations and Interim Provisions on Certain Specific Urban Land Use Tax Issues have been formulated by the State Administration of Taxation and are hereby issued to you for implementation. Any issue that arises in the course of implementing this document shall be reported to the State Administration in a timely manner.
Appendix:
Interpretations and Interim Provisions on Certain Specific Urban Land Use Tax Issues
Interpretations and Interim Provisions on Certain Specific Urban Land Use Tax Issues
I. Interpretation on Land within Cities, Counties, Administrative Towns, and Industrial and Mining Areas
The term "land within cities, counties, administrative towns, and industrial and mining areas" means the state-owned and collectively-owned land within the aforesaid areas.
II. Interpretation on Cities, Counties, Administrative Towns, and Industrial and Mining Areas
The term "cities" means cities established pursuant to State Council approval.
The term "counties" means places where the people's governments of counties are located.
The term "administrative towns" means administrative towns established pursuant to the approval of the people's government of provinces, autonomous regions and municipalities directly under the Central Government.
The term "industrial and mining areas" means medium and large-scale industrial and mining enterprise locations that have well-developed industrial and commercial sectors, have a comparatively concentrated population and meet the standards for administrative towns prescribed by the State Council, but have not yet set up administrative towns.
......