Provisions of the State Taxation Administration on the Levy and Exemption of Land Use Tax for Land Used by China National Offshore Oil Corporation and Its Subsidiaries

This document, now fully abolished, originally stipulated rules on the levy and exemption of urban land use tax for land used by China National Offshore Oil Corporation and its subsidiaries. It was repealed effective July 1, 2015, by a subsequent notice from the Ministry of Finance and the State Taxation Administration.