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These Measures are formulated in accordance with the Interim Regulations of the People’s Republic of China on Urban and Town Land Use Tax. The Text, consisting of 12 articles, provides for the rules and procedures relevant to the urban and town land use tax to be satisfied within the administrative area of Hebei province.The entities and individuals using land within the scope of cities, county seats, administrative towns, industrial and mining areas shall be payers of urban and town land use tax. The term "entity" referred to in the Measures includes State-owned enterprises, collective enterprises, private enterprises, joint-stock enterprises, foreign- invested enterprises, foreign enterprises and other enterprises, as well as institutions, public organizations, State organs, military forces and other units; and the term "individuals" referred to in the Measures includes individual industrial and commercial households and other individuals.Land use tax shall be calculated on the basis of the areas of land actually occupied by taxpayers and shall be collected in accordance with the specified amount of tax.
Implements: Interim Regulations of the People's Republic of China on Urban and Town Land Use Tax. (2006-12-31)
