Reply of the State Taxation Bureau on the Scope of Application of 'Religious Temples' in Article 6 of the Interim Regulations of the People's Republic of China on Urban Land Use Tax

This document clarifies that the term 'religious temples' in Article 6 of the Interim Regulations on Urban Land Use Tax includes temples, shrines, palaces, monasteries, churches, and other places of religious activity, and specifies that tax-exempt land refers to land used for religious ceremonies and the living quarters of religious personnel.