Interim Regulations of the People's Republic of China on Urban Land Use Tax (Revised in 2013)

Order of the State Council of the People's Republic of China No. 645

December 7, 2013

(Promulgated by the Order of the State Council of the People's Republic of China No. 17 on September 27, 1988, and revised in accordance with the Decision of the State Council on Revising the Interim Regulations of the People's Republic of China on Urban Land Use Tax on December 31, 2006; revised according to the Decision of the State Council on Repealing and Amending Certain Administrative Regulations on January 8, 2011; and revised further according to Decision of the State Council on Revising Some Administrative Regulations on December 7, 2013.)

Article 1 These Regulations are formulated in order to reasonably utilize urban land, regulate the incomes from land rating, increase the effectiveness of land use, and strengthen land administration.

Article 2 The units and individuals using land within the scope of cities, county seats, towns and industrial and mining zones shall be the taxpayers of the urban land use tax (hereinafter referred to as the "land use tax") and pay the land use tax in accordance with the provisions of these Regulations.
For the purposes of the preceding paragraph, the units shall include state-owned enterprises, collective enterprises, private enterprises, joint-stock enterprises, foreign-invested enterprises, foreign enterprises, and other enterprises as well as public institutions, social organizations, state organs, the armed force and other units; the individuals shall include individually-owned businesses of industry and commerce and other individuals.

Article 3 The land use tax shall be based on the areas of land actually occupied by the taxpayers for tax calculation, and shall be calculated and collected according to the amounts of tax to be paid as stipulated.
For the organization of measurement on the area of land occupancy in the preceding paragraph, the people's governments of provinces, autonomous regions or municipalities directly under the Central Government shall make determination according to the actual situation.

Article 4 The annual amounts of land use tax per square meter are as follows:
1. CNY1.5 to CNY30 for large cities;
2. CNY 1.2 to CNY24 for medium sized cities;
3. CNY 0.9 to CNY18 for small cities;
4. CNY 0.6 to CNY12 for cities under the county level, towns, and industrial and mining zones.

Article 5 The People's Government of provinces, autonomous regions or municipalities directly under the Central Government shall determine, within the scope of amounts of tax to be paid stipulated in Article 4 of the Regulations, the range of applicable amounts of tax to be paid in its own region in accordance with the conditions of the state of municipal construction and the degree of economic prosperity, etc.
The People's Government of cities or counties shall divide the land in their regions into several grades according to the actual situation, and, within the range amounts of tax to be paid determined by the People's Government of provinces, autonomous regions or municipalities directly under the Central Government, establish the corresponding standard of applicable amounts of tax to be paid, and submit it to the People's Government of provinces, autonomous regions or municipalities directly under the Central Government for approval upon implementation.
Through the approval of the People's Government of province, autonomous region or municipality directly under the Central Government, the standard of applicable amounts of land use tax for the economically underdeveloped region can be reduced appropriately, but the reduction amount shall not exceed 30% of lowest tax amount stipulated in Articled 4 of the Regulations. The standard of applicable amounts of land use tax in more economically developed regions can be increased appropriately, but it shall be reported to the Ministry of Finance for approval.

Article 6 The following lands shall be exempt from land use tax:
1. land self-used by the state organs, popular organisations, and the military;
2. land self-used by the work units which obtain working funds from the finance departments of the state;
3. land self-used by religious temples, parks and scenic spots and historical sites;
4. Public land used for public purposes such as municipal roads, squares and greenbelts, etc.;
5. land directly used for production in agriculture, forestry, animal husbandry and fishery industries;
6. land reclaimed from mountain cutting and sea filling and the wasteland created from reclamation may, on approval, be exempt from the land use tax for 5 to 10 years commencing from the month when the land is first used;
7. land used for energy , transportation and irrigation facilities and other purposes which have been given tax exemptions according to provisions of the Ministry of Finance.

Article 7 In addition to the provisions of Article 6 hereof, where a taxpayer has real difficulty in paying land use tax and regular exemption is required, it shall be approved by taxation authorities of local taxation authority at the county level or above.


Article 8 The land use tax shall be calculated as per year and paid by stages. The time limit for payment shall be decided by the People's Government of provinces, autonomous regions or municipalities directly under the Central Government.

Article 9 The land newly acquired shall pay the land use tax according to the following stipulations:
1. The cultivated land acquired shall start to pay the land use tax upon expiration of one year commencing from the date of approval on acquisition;
2. The non-cultivated land acquired shall pay the land use tax from the next month after the approval on acquisition.

Article 10 The land use tax shall be collected by the taxation organ where the land is located. The land administration authority shall provide the information of ownership of land use right to the taxation organ where the land is located.

Article 11 The management on collection of land use tax shall follow the prescriptions in the "Law of the People's Republic of China on the Administration of Tax Levying" and the Regulations.

Article 12 The revenue of land use tax shall be included in the administration of treasury budget.

Article 13 The implementing measures for the Regulations shall be stipulated by the People's Government of provinces, autonomous regions or municipalities directly under the Central Government.

Article 14 The Regulations shall come into effect as of November 11, 1988, and the measures for land use fee prescribed by local governments shall be simultaneously stopped for implementation.