Laws of the People's Republic of China

Notice of the Ministry of Finance and State Administration of Taxation Concerning the Related Policies for Collective and Urban Land Use Tax

Cai Shui [2006] No. 56

The public finance departments (bureaus) and local taxation bureaus in each province, autonomous region, municipality directly under the Central Government and city specifically designated in the state plan as well as the Finance Bureau of Xinjiang Production and Construction Corporations:

In accordance with the new situation and problems in currently utilizing collective land, the related policies for collective and urban land use tax are hereby, announced upon deliberation as follows:

In case any collectively-owned construction land as taxable is actually utilized, which falls within the levy scope of the urban land use tax, and if the related procedures for circulating the land use right have not been conducted, the related entity or individual that actually utilizes the collective land shall pay the urban land use tax subject to the related provisions.

This Notice shall enter into force as from May 1, 2006. In case any of the previous policies and provisions conflicts with this Notice, this Notice shall prevail.

Ministry of Finance

State Administration of Taxation

April 30, 2006