Reply of the State Administration of Taxation on Policy Issues Concerning Urban Land Use Tax of Shengli Petroleum Administration Bureau of Sinopec Group

This document clarifies that for land occupied by restructured enterprises of Shengli Petroleum Administration Bureau, the land use tax shall be paid by the land use right holder, i.e., the Shengli Petroleum Administration Bureau, based on the provisions of the 1988 State Taxation Bureau notice.