Circular of the Ministry of Finance and the State Administration of Taxation on Adjusting the Relevant Policies of Tax Deduction and Exemption on Urban and Township Land Use Tax

Circular of the Ministry of Finance and the State Administration of Taxation on Adjusting the Policies concerning Tax Deduction and Exemption on Urban Land Use Tax

Cai Shui [2004] No.180

October 25, 2004

The Finance Departments (Bureaus) and Local Taxation Bureaus of the provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in State plan, and the Finance Bureau of Xinjiang Production and Construction Corps,

With a view to regulating tax policies and enhancing administration of the collection of urban land use tax, it is decided, after due deliberations, to make proper amendment to part of the Circular of the State Administration of Taxation on Printing and Distributing the Supplementary Provisions on Several Concrete Matters concerning the Land Use Tax ( Guo Shui Di Zi [89] No.
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