Ministry of Finance and State Administration of Taxation, Adjusting the Policy Concerning Reduction and Exemption of Urban Leasehold Tax Circular

财政部、国家税务总局关于调整城镇土地使用税有关减免税政策的通知

November 30, 2004 | BY

clpstaff &clp articles

Issued: October 25 2004Effective: July 1 2004Main contents: Article 9 of the Several Specific Problems Concerning Land Use Tax Supplementary Provisions…

Clp Reference: 3200/04.10.25 Promulgated: 2004-10-25 Effective: 2004-07-01

Issued: October 25 2004
Effective: July 1 2004

Main contents: Article 9 of the Several Specific Problems Concerning Land Use Tax Supplementary Provisions is abolished. The article states that if land of an enterprise that is closed down or cancelled is not used for other purposes, it may be exempted temporarily from leasehold tax upon approval of the tax authority of the province, autonomous region or municipality directly under the central government.
Related legislation: State Administration of Taxation, Several Specific Problems Concerning Land Use Tax Supplementary Provisions, Dec 21 1989

clp reference:3200/04.10.25
promulgated:2004-10-25
effective:2004-07-01

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