>>>welcome visitor, haven't logged in. Login
Subscribe Now Contact us  
Font Size:  A A A Search “Fabao” Window English 中文 = 简体  繁体
  Favorite   DownLoad   Print
 
Interim Regulations of the People's Republic of China on Urban and Town Land Use Tax (2019 Revision) [Effective]
中华人民共和国城镇土地使用税暂行条例(2019修订) [现行有效]
【法宝引证码】

Interim Regulations of the People's Republic of China on Urban and Town Land Use Tax 

中华人民共和国城镇土地使用税暂行条例

(Promulgated by Order No. 17 of the State Council of the People's Republic of China on September 27, 1988, revised for the first time in accordance with the Decision of the State Council on Amending the Interim Regulations of the People's Republic of China on Urban and Town Land Use Tax on December 31, 2006;revised for the second time in accordance with the Decision of the State Council on Abolishing and Amending Some Administrative Regulations on January 8, 2011; revised for the third time in accordance with the Decision of the State Council on Amending Some Administrative Regulations on December 7, 2013; and amended in accordance with the Decision of the State Council to Amend Certain Administrative Regulations on March 2, 2019) (1988年9月27日中华人民共和国国务院令第17号发布 根据2006年12月31日《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》第一次修订 根据2011年1月8日《国务院关于废止和修改部分行政法规的决定》第二次修订 根据2013年12月7日《国务院关于修改部分行政法规的决定》第三次修订 根据2019年3月2日《国务院关于修改部分行政法规的决定》第四次修订)
Article 1 These Regulations are formulated in order to rationally use land in cities and towns, regulate the different proceeds from different grades of land, increase the efficiency of land use and strengthen the administration of land.   第一条 为了合理利用城镇土地,调节土地级差收入,提高土地使用效益,加强土地管理,制定本条例。
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.   第二条 在城市、县城、建制镇、工矿区范围内使用土地的单位和个人,为城镇土地使用税(以下简称土地使用税)的纳税人,应当依照本条例的规定缴纳土地使用税。
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. 前款所称单位,包括国有企业、集体企业、私营企业、股份制企业、外商投资企业、外国企业以及其他企业和事业单位、社会团体、国家机关、军队以及其他单位;所称个人,包括个体工商户以及其他个人。
Article 3 Land use tax shall be calculated on the basis of the areas of land actually occupied by taxpayers and shall be collected in accordance with the specified amount of tax.
......
   第三条 土地使用税以纳税人实际占用的土地面积为计税依据,依照规定税额计算征收。
......

Dear visitor, as a premium member of this database, you will get complete access to all content.Please go premium and get more.

1. To become a premium member, please call 400-810-8266 Ext. 171.

2. Binding to the account with access to this database.

3. Apply for a trial account.

4. To get instant access to a document, you can Pay Amount 【¥200.00】 for your single purchase.
 
您好:您现在要进入的是北大法宝英文库会员专区。
如您是我们英文用户可直接 登录,进入会员专区查询您所需要的信息;如您还不是我们 的英文用户;您可通过网上支付进行单篇购买,支付成功后即可立即查看本篇内容。
Tel: +86 (10) 82689699, +86 (10) 82668266 ext. 153
Mobile: +86 13311570713
Fax: +86 (10) 82668268
E-mail:info@chinalawinfo.com
     
     
Scan QR Code and Read on Mobile
【法宝引证码】        北大法宝en.pkulaw.cn
Message: Please kindly comment on the present translation.
 
Confirmation Code:
Click image to reset code
 
  Translations are by lawinfochina.com, and we retain exclusive copyright over content found on our website except for content we publish as authorized by respective copyright owners or content that is publicly available from government sources.

Due to differences in language, legal systems, and culture, English translations of Chinese law are for reference purposes only. Please use the official Chinese-language versions as the final authority. Lawinfochina.com and its staff will not be directly or indirectly liable for use of materials found on this website.

We welcome your comments and suggestions, which assist us in continuing to improve the quality of our materials as we dynamically expand content.
 
Home | About us | Disclaimer | Chinese