Circular of the State Administration of Taxation on Strengthening the Subsequent Administration after the Revocation of Some Administrative Examination and Approval Items of Urban Land Use Tax

Circular of the State Administration of Taxation on Strengthening the Subsequent Administration after the Revocation of Some Administrative Examination and Approval Items of Urban Land Use Tax

Guo Shui Han [2004] No.939

August 2, 2004

Local taxation bureaus of all provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the state plan:

In order to better implement the Decision of the State Council on the Third Group of Items Subject to Administrative Examination and Approval Revoked or Adjusted (Guo Fa [2004] No.16) and improve the subsequent administration after the revocation of some administrative examination and approval items of urban land use tax, the circular regarding the relevant issues are hereby given as follows:

Article 1 The Supplementary Provisions on Several Specific Issues Concerning Land Use Tax (Guo Shui Di Zi [1989] No.140) issued by the State Administration of Taxation provided that unused land of relocated enterprises in Article 10 thereof and waste mountains and other unused land within the sites of enterprises in Article 12, with examination and approval of taxation bureaus of provinces, autonomous regions and municipalities specifically designated in the state plan, may be temporarily exempted from urban land use tax.
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