Provisional Regulations of the People's Republic of China on land appreciation tax. País/Territorio China Tipo de documento Reglamento Fecha 1993 Fuente FAO, FAOLEX Fuente original Foreign-Related Laws and Regulations of the P.R.C., CD-rom, Bureau of Legislative Affairs of the People's Republic of China. Materia Tierra y suelos Palabra clave Tenencia de tierras Valoración de tierras Derecho de uso Área geográphica Asia, Asia y Pacifico, Mares del Asia Oriental, Asia Oriental, Pacífico Norte, Pacífico Nordoeste Entry into force notes These Regulations shall come into effect on 1 January 1994. Resumen The Regulations aim at standardizing the order of land and real estate market transactions, at reasonably adjusting the benefit from land appreciation and safeguarding the rights and interests of the State. According to article 2, all units and individuals receiving income form the transfer of state-owned land use rights, shall pay a land appreciation tax in accordance with these Regulations. Further provisions concern the following: (a) appreciation of the amount to be paid; (b) deductible items; (c) exemptions; (d) collection of the tax by tax authorities. Texto completo Inglés