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| 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 Decree No. 17 of the State Council of the People's Republic of China on September 27, 1988, and amended 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) | |
（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》修订） |
| | 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 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. | |
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| | 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。 |
| 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. | |
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。 |
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. | |
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| | 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。 |
| 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. | |
前款土地占用面积的组织测量工作，由省、自治区、直辖市人民政府根据实际情况确定。 |
The measuring of the areas of land occupied as mentioned in the preceding paragraph shall be determined by the people's governments of the provinces, autonomous regions, and municipalities directly under the Central Government in light of actual conditions. | |
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| | 第四条 土地使用税每平方米年税额如下： |
| Article 4 The annual amount of land use tax per square meter is as follows: | |
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| | （一）大城市1.5元至30元； |
| (1)1.5 to 30 yuan in large cities; | |
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| | （二）中等城市1.2元至24元； |
| (2)1.2 to 24 yuan in medium cities; | |
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| | （三）小城市0.9元至18元； |
| (3)0.9 to 18 yuan in small cities; and | |
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| | （四）县城、建制镇、工矿区0.6元至12元。 |
| (4)0.6 to 12 yuan in county seats, administrative towns, and industrial and mining areas. | |
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| | 第五条 省、自治区、直辖市人民政府，应当在本条例第四条规定的税额幅度内，根据市政建设状况、经济繁荣程度等条件，确定所辖地区的适用税额幅度。
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