Decision of the State Council on Amending the Interim Regulations of the People's Republic of China on City and Town Land Use Tax. País/Territorio China Tipo de documento Reglamento Fecha 2006 Fuente FAO, FAOLEX Materia Tierra y suelos Palabra clave Tasa/impuesto Área geográphica Asia, Asia y Pacifico, Mares del Asia Oriental, Asia Oriental, Pacífico Norte, Pacífico Nordoeste Resumen 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 term "units" mentioned in the preceding paragraph includes State-owned enterprises, collective enterprises, private enterprises, joint-stock enterprises, foreign- invested enterprises, foreign enterprises and other enterprises, as well as institutions, public organizations, State organs, military forces and other units; and the term "individuals" mentioned in the preceding paragraph includes individual industrial and commercial households and other individuals. Texto completo Chino Página web mofcom.gov.cn