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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