Notice of the Ministry of Finance and the State Administration of Taxation on the Policy Concerning Urban Land Use Tax on Wasteland, Mountain Forest Land, Lakes, and Other Land Within Enterprise Boundaries

This document provides policy clarification on the application of urban land use tax to certain types of land (e.g., wasteland, mountain forest land, lakes) within enterprise boundaries. It is noted that the document was not led by the State Administration of Taxation and is for reference only.