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	DECISION OF THE STATE COUNCIL ON AMENDING THE INTERIM REGULATIONS OF THE PEOPLE'S REPUBLIC OF CHINA ON CITY AND TOWN LAND USE TAX

	(Order of the State Council (No.483), December 31, 2006: The Decision of the State Council on Amending the Interim Regulations of the People's Republic of China on City and Town Land Use Tax, which were adopted at the 163rd executive meeting of the State Council on December 30, 2006, is hereby promulgated and shall come into force as of January 1, 2007.)


SUBJECT : LAND USE TAX; CITY AND TOWN; AMENDMENTS
ISSUING DEPARTMENT : THE STATE COUNCIL OF THE PEOPLE'S REPUBLIC OF CHINA
ISSUE DATE : 12/31/2006
IMPLEMENT DATE : 01/01/2007
LENGTH : 238 words
TEXT :

The State Council decided to make following amendments on the Interim Regulations of the People's Republic of China on City and Town Land Use Tax:

I. Adding one paragraph to Article 2 as the second paragraph: "The entity as mentioned in the preceding paragraph shall include state-owned enterprises, collectively-owned enterprises, private enterprises, joint-stock enterprises, foreign-funded enterprises, foreign enterprises and other enterprises, public institutions, social organizations, state organs, army units and other entities; the individuals mentioned shall include individual industrial and commercial households and other individuals."

II. Article 4 shall be amended as: "The annual tax amount of land use tax per square meter shall be as follows:

(1) as for big cities: 1.5 yuan to 30 yuan;

(2) as for medium cities: 1.2 yuan to 24 yuan;

(3) as for small cities: 0.9 yuan to 18 yuan;

(4) as for counties, organic towns or industrial and mining areas: 0.6 yuan to 12 yuan."

III. Article 13 shall be amended as: "The measures for the implementation of these Regulations shall be formulated by the people's government of each province, autonomous region or municipality directly under the Central Government."

Moreover, the words in some articles of these Regulations have also been amended.

This Decision shall come into force as of January 1, 2007.

The Interim Regulations of the People's Republic of China on City and Town Land Use Tax shall be amended in accordance with this Decision, and be re-promulgated.