Notice of the State Administration of Taxation on the Application of Urban Land Use Tax Policy for Shenhua North Electric Shengli Energy Co., Ltd.

This notice clarifies that the land use of Shenhua Group's subsidiary, Beidian Shengli Energy Co., Ltd., should continue to follow the provisions of the State Taxation Bureau's regulation on land use tax for coal mining enterprises (Guo Shui Di Zi [1989] No. 089) to determine tax exemption or levy.