regulation 15 citations high 2019-03-02

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

国务院 npc
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.