Interim Regulations of the People's Republic of China on Urban Land Use Tax
中华人民共和国城镇土地使用税暂行条例
Issuer
国务院
Date
2019-03-02
Instrument
regulation
Cited by
41
This regulation establishes the framework for levying urban land use tax on entities and individuals using land in cities, counties, towns, and industrial mining areas, specifying tax rates, exemptions, and collection methods.