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

clpstaff &clp articles &

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

Clp Reference: 3200/06.12.31 Promulgated: 2006-12-31 Effective: 2007-01-01

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).

Article 4 shall be amended as:
"The amount of annual land use tax per square metre shall be as follows:
(1) Rmb1.5-30 for large cities;
(2) Rmb1.2-24 for medium-sized cities;
(3) Rmb0.9-18 for small cities; and
(4) Rmb0.6-12 for county towns, officially established towns and industrial and mining areas."

Related Legislation: PRC Tentative Regulations on Urban and Rural Land Use Tax, Sep 27 1988; and PRC Law on Administration of Tax Collection (Revised), Apr 28 2001, CLP 2001 No.5 p.12 & CLP 1995 No.3 p.12

clp reference:3200/06.12.31promulgated:2006-12-31effective:2007-01-01

This premium content is reserved for
China Law & Practice Subscribers.

  • A database of over 3,000 essential documents including key PRC legislation translated into English
  • A choice of newsletters to alert you to changes affecting your business including sector specific updates
  • Premium access to the mobile optimized site for timely analysis that guides you through China's ever-changing business environment
For enterprise-wide or corporate enquiries, please contact our experienced Sales Professionals at +44 (0)203 868 7546 or [email protected]