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根据《国家税务总局关于公布全文失效废止和部分条款废止的税收规范性文件目录的公告》（国家税务总局公告2016年第34号），全文废止。
Record · chinatax
ACC. 900067815
Reply on the Collection of Urban Land Use Tax from Land Users Who Have Paid Land Use Fees
国家税务总局关于对已缴纳土地使用金的土地使用者应征收城镇土地使用税的批复
Issuer
—
Date
1998-11-12
Instrument
reply
Cited by
0
This document is a reply from the State Taxation Administration regarding the imposition of urban land use tax on land users who have already paid land use fees. It has been fully annulled as per Announcement No. 34 of 2016.