Provisional Regulations of the People's Republic of China Governing Land Use Tax in Cities and Towns (2013). Country/Territory China Document type Regulation Date 1988 (2013) Source FAO, FAOLEX Subject Land & soil Keyword Tax/levy Land-use planning Geographical area Asia, Eastern Asia Abstract The purpose of these Regulations is to rationalize the use of land in cities and towns, regulate the income differential on land, and improve efficient use of land in use and to strengthen land management. Full text Chinese Website mofcom.gov.cn