Decision of the State Council on Amending the Interim Regulations of the People's Republic of China on City and Town Land Use Tax. Country/Territory China Document type Regulation Date 2006 Source FAO, FAOLEX Subject Land & soil Keyword Tax/levy Geographical area Asia, Eastern Asia Abstract The State Council decided to amend the Interim Regulations of the People's Republic of China on Urban and Township Land Use Tax. The main amendments include: 1. Add one paragraph in Article 2 : The units and individuals using land within the scope of cities, county seats, administrative towns, industrial and mining areas shall be payers of urban and town land use tax (hereinafter referred to as land use tax) and shall pay land use tax in accordance with the provisions of these Regulations. The t Full text Chinese Website mofcom.gov.cn