Circular of the Ministry of Finance, the Ministry of Land and Resources and the People's Bank of China on Further Strengthening of the Administration of Collection and Use of Fee for New Construction Land

Circular of the Ministry of Finance, the Ministry of Land and Resources and the People's Bank of China on Further Strengthening of the Administration of Collection and Use of Fee for New Construction Land

Cai Zong [2004] No. 85

November 22, 2004

Financial departments (bureaus) and departments of land and resources (administrative bureaus of land, resources and houses, bureaus of planning and land resources, administrative bureaus of houses, land resources and departments of land, environment and resources) of all provinces, autonomous regions, municipalities directly under the central government and cities specifically designated in the state plan, and the branches, business management departments, central sub-branches of capital cities and central sub-branches of Dalian, Qingdao, Ningbo, Xiamen and Shenzhen of the People's Bank of China:

Since the promulgation and implementation of the Land Administration Law of the People's Republic of China (hereinafter referred to as the Law of Land Administration) examined and adopted at the 4th session of the Standing Committee of the Ninth National People's Congress on August 29, 1998, the country has made great achievements in the administration of collection of fee for new construction land, but there still exist such prominent problems as unauthorized reduction and exemption of taxes and failure to pay tax due. In order to earnestly carry out the relevant provisions of the Land Administration Law of the People's Republic of China and the Decision of the State Council on Intensifying the Reform and Tightening of Land Management (Guo Fa [2004] No.
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