Interim Regulations of the People's Republic of China on Urban Land Use Tax (Revised in 2013)
Interim Regulations of the People's Republic of China on Urban Land Use Tax (Revised in 2013)
Interim Regulations of the People's Republic of China on Urban Land Use Tax (Revised in 2013)
Order of the State Council of the People's Republic of China No. 645
December 7, 2013
(Promulgated by the Order of the State Council of the People's Republic of China No. 17 on September 27, 1988, and revised in accordance with the Decision of the State Council on Revising the Interim Regulations of the People's Republic of China on Urban Land Use Tax on December 31, 2006; revised according to the Decision of the State Council on Repealing and Amending Certain Administrative Regulations on January 8, 2011; and revised further according to Decision of the State Council on Revising Some Administrative Regulations on December 7, 2013.)
Article 1 These Regulations are formulated in order to reasonably utilize urban land, regulate the incomes from land rating, increase the effectiveness of land use, and strengthen land administration.
Article 2 The units and individuals using land within the scope of cities, county seats, towns and industrial and mining zones shall be the taxpayers of the urban land use tax (hereinafter referred to as the "land use tax") and pay the land use tax in accordance with the provisions of these Regulations.
For the purposes of the preceding paragraph, the units shall include state-owned enterprises, collective enterprises, private enterprises, joint-stock enterprises, foreign-invested enterprises, foreign enterprises, and other enterprises as well as public institutions, social organizations, state organs, the armed force and other units; the individuals shall include individually-owned businesses of industry and commerce and other individuals.
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Order of the State Council of the People's Republic of China No. 645
December 7, 2013
(Promulgated by the Order of the State Council of the People's Republic of China No. 17 on September 27, 1988, and revised in accordance with the Decision of the State Council on Revising the Interim Regulations of the People's Republic of China on Urban Land Use Tax on December 31, 2006; revised according to the Decision of the State Council on Repealing and Amending Certain Administrative Regulations on January 8, 2011; and revised further according to Decision of the State Council on Revising Some Administrative Regulations on December 7, 2013.)
Article 1 These Regulations are formulated in order to reasonably utilize urban land, regulate the incomes from land rating, increase the effectiveness of land use, and strengthen land administration.
Article 2 The units and individuals using land within the scope of cities, county seats, towns and industrial and mining zones shall be the taxpayers of the urban land use tax (hereinafter referred to as the "land use tax") and pay the land use tax in accordance with the provisions of these Regulations.
For the purposes of the preceding paragraph, the units shall include state-owned enterprises, collective enterprises, private enterprises, joint-stock enterprises, foreign-invested enterprises, foreign enterprises, and other enterprises as well as public institutions, social organizations, state organs, the armed force and other units; the individuals shall include individually-owned businesses of industry and commerce and other individuals.
......