State Council, Decision on the Amendment of the «PRC Tentative Regulations on Urban and Rural Land Use Tax»

国务院关于修改《中华人民共和国城镇土地使用税暂行条例》的决定

Foreign enterprises, among others, must pay the appropriate amount of land use tax.

1 minute readFebruary 28, 2007 at 11:58 PM

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Promulgated: December 31 2006

Effective: January 1 2007

Main Contents: The revised Regulations give a detailed definition of the work units that are required to pay land use tax, including foreign-invested enterprises and foreign enterprises (Article 2).

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