(Promulgated by Order No. 17 of the State Council of the People’s Republic of China on September 27, 1988; amended in accordance with Decision of the State Council on Amending the Provisional Regulations of the People’s Republic of China on Urban and Town Land Use Tax on December 31, 2006; amended for the second time in accordance with Decision of the State Council on Repealing and Amending Some Administrative Regulations on January 8, 2011; amended for the third time in accordance with Decision of the State Council on Amending Some Administrative Regulations on March 2, 2019.)

Article 1 In order to use urban and town land properly, adjust land differential income, improve land use efficiency and strengthen land administration, the Regulations are hereby formulated.

Article 2 Entities and individuals that use land in cities, counties, administrative towns, and industrial and mining areas shall be taxpayers of urban and town land use tax (hereinafter referred to as land use tax) and shall pay land use tax in accordance with the provisions of the Regulations.

The aforementioned “entities” include state-owned enterprises, collective enterprises, private enterprises, joint-stock enterprises, enterprises with foreign investment, foreign enterprises and other enterprises, as well as public institutions, social organizations, state agencies, armed forces and other units. The aforementioned “individuals” refer to individual businesses and other individuals.

Article 3 Land use tax shall be calculated based on the area of land actually occupied by taxpayers and collected in accordance with the prescribed tax amount.

Measurement of occupied land area mentioned in the preceding paragraph shall be organized and determined by people’s governments of provinces, autonomous regions and municipalities directly under the central government according to the actual situation.

Article 4 The annual tax amount of land use tax per square meter is as follows:

(1) 1.5-30 yuan for big cities;

(2) 1.2-24 yuan for medium-sized cities;

(3) 0.9-18 yuan for small cities;

(4) 0.6-12 yuan for counties, administrative towns, and industrial and mining areas.

Article 5 Within the ranges of the tax amount mentioned in Article 4 of the Regulations, people’s governments of provinces, autonomous regions and municipalities directly under the central government shall determine the appropriate range of the tax amount according to urban construction, economic prosperity and other conditions.

People’s governments of cities and counties shall categorize local land into different levels according to actual conditions, formulate corresponding applicable tax amount standards within the ranges of tax amount determined by people’s governments of provinces, autonomous regions and municipalities directly under the central government, and report the standards to the said people’s governments for approval and execution.

Upon approval by people’s governments of provinces, autonomous regions and municipalities directly under the central government, applicable tax amount standards of land use tax in underdeveloped regions may be appropriately reduced, but the reduction amount shall not exceed 30 percent of the minimum tax amounts specified in Article 4 of the Regulations. The applicable tax amount standards of land use tax in developed regions may be appropriately increased, which is required to be approved by the Ministry of Finance.

Article 6 The following types of land shall be exempted from land use tax:

(1) land of government agencies, people’s organizations and armed forces for self use;

(2) land of institutions whose operating funds are allocated by national financial departments for self use;

(3) land of religious temples, parks and places of interest for self use;

(4) land for public use such as municipal streets, squares and green belts;

(5) production land directly used in agriculture, forestry, animal husbandry and the fishing industry;

(6) land reclaimed from hill excavating and sea filling and land renovated from abandoned land upon approval, which shall be exempted from land use tax for five to ten years starting from the month of use;

(7) land used for energy, transportation, water conservancy facilities and land for other use, which is prescribed by the Ministry of Finance for tax exemption.

Article 7 In addition to the provisions mentioned in Article 6 of the Regulations, taxpayers who have difficulties in paying tax and need a tax reduction or an exemption for a specified period shall get the approval from tax authorities at the county level or above.

Article 8 Land use tax shall be calculated by year and paid on installments. Payment deadlines shall be prescribed by people’s governments of provinces, autonomous regions and municipalities directly under the central government.

Article 9 Land use tax on newly expropriated land shall be paid in accordance with the following provisions:

(1) for cultivated land that is newly expropriated, payment of land use tax shall start one year after the day the expropriation is approved;

(2) for non-cultivated land that is newly expropriate, payment of land use tax shall start from the month following that when the expropriation is approved.

Article 10 Land use tax shall be collected by the tax authority at the place where the land is located. The land administration authorities shall provide the said tax authority with documentation related to the right of land use or land ownership.

Article 11 Land use tax shall be administered in accordance with the relevant provisions of Tax Collection and Administration Law of the People’s Republic of China and the Regulations.

Article 12 Revenue of land use tax shall be put under fiscal budgetary management.

Article 13 Implementation measures of the Regulations shall be formulated by people’s governments of provinces, autonomous regions and municipalities directly under the central government.

Article 14 The Regulations shall enter into force from November 1, 1988, and measures for land use fees formulated by local governments shall cease to be implemented simultaneously.

All information in this document is authentic in Chinese. English is provided for reference only. In case of any discrepancy, the Chinese version shall prevail.