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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.

Pays/Territoire
Chine
Type du document
Règlement
Date
2006
Source
FAO, FAOLEX
Sujet
Terre et sols
Mot clé
Taxe/impôt
Aire géographique
Asie, Asie et Pacifique, East Asian Seas, Asie Orientale, Pacifique Nord, Pacifique Nord Occidental
Résumé

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.

Texte intégral
Chinois
Site web
mofcom.gov.cn