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Provisional Regulations of the People's Republic of China on land appreciation tax.

Pays/Territoire
Chine
Type du document
Règlement
Date
1993
Source
FAO, FAOLEX
Source d'origine
Foreign-Related Laws and Regulations of the P.R.C., CD-rom, Bureau of Legislative Affairs of the People's Republic of China.
Sujet
Terre et sols
Mot clé
Régime foncier Évaluation foncière Droit d'usage
Aire géographique
Asie, Asie et Pacifique, East Asian Seas, Asie Orientale, Pacifique Nord, Pacifique Nord Occidental
Entry into force notes
These Regulations shall come into effect on 1 January 1994.
Résumé

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.

Texte intégral
Anglais