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CIRCULAR OF THE MINISTRY OF FINANCE AND STATE ADMINISTRATION OF TAXATION ON THE RELEVANT POLICIES FOR COLLECTIVE AND URBAN LAND USE |
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(No. 56 [2006] of the Ministry of Finance, April 30, 2006) |
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SUBJECT : TAXATION; COLLECTIVE AND URBAN LAND USE |
ISSUING DEPARTMENT : MINISTRY OF FINANCE OF THE PEOPLE'S REPUBLIC OF CHINA, STATE ADMINISTRATION OF TAXATION |
ISSUE DATE : 04/30/2006 |
IMPLEMENT DATE : 05/01/2006 |
LENGTH : 123 words |
TEXT : |
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According to the new situation and problems in the current utilization of collective land, we hereby, upon deliberation, announce the relevant policies for collective and urban land use tax as follows:
Where any collectively-owned construction land, which falls within the levy scope of the urban land use tax, is actually utilized and the relevant formalities for circulating the land use right have not been completed, the relevant entity or individual who actually utilizes the collective land shall pay the urban land use tax according to the relevant provisions.
The present Circular shall come into force as of May 1, 2006. Where any of the previous policies and provisions conflicts with the present Circular, if any, the present Circular shall prevail.
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