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NOTICE OF THE MINISTRY OF FINANCE AND THE STATE ADMINISTRATION OF TAXATION ON ADJUSTING THE RELEVANT POLICIES OF TAX DEDUCTION AND EXEMPTION ON URBAN AND TOWNSHIP LAND USE TAX |
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(No.180 [2004] of the Ministry of Finance, October 25, 2004; come into force as of July 1, 2004. ) |
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SUBJECT : LAND USE TAXATION; TAX DEDUCTION AND EXEMPTION; URBAN AND TOWNSHIP |
ISSUING DEPARTMENT : MINISTRY OF FINANCE OF THE PEOPLE'S REPUBLIC OF CHINA, STATE ADMINISTRATION OF TAXATION |
ISSUE DATE : 10/25/2004 |
IMPLEMENT DATE : 07/01/2004 |
LENGTH : 150 words |
TEXT : |
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With a view to regulating tax policies and strengthening administration on the collection of urban and township land use tax, we decide after research to make proper amendment on part of the contents of the Notice of the State Administration of Taxation on Printing and Distributing the Supplementary Provisions on Several Concrete Matters concerning the Land Use Tax (No. 140 [89] of the State Administration of Taxation), namely, the provisions of "Land use tax may be exempted temporarily upon the approval of the taxation bureaus of all provinces, autonomous regions, and municipalities directly under the Central Government in case the land occupied by any enterprise is not used for other purposes after the enterprise is closed or revoked", which were prescribed in Article 9 of the Supplementary Provisions on Several Concrete Matters concerning Land Use Tax, shall be cancelled.
This Notice shall come into force as of July 1, 2004.
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