State Council, Decision on the Amendment of the «PRC Tentative Regulations on Urban and Rural Land Use Tax»

国务院关于修改《中华人民共和国城镇土地使用税暂行条例》的决定

February 28, 2007 | BY

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Foreign enterprises, among others, must pay the appropriate amount of land use tax.

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Promulgated: December 31 2006
Effective: January 1 2007

Main Contents: The revised Regulations give a detailed definition of the work units that are required to pay land use tax, including foreign-invested enterprises and foreign enterprises (Article 2).