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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