Notice of the Ministry of Finance and State Taxation Administration of The People's Republic of China Municipality on Printing and Distributing the Supplementary Provisions on Some Specific Issues Concerning Land Use Tax

Document number: Guo Shui Di Zi [1989] 140 Status: Date of issue of partial failure:1989-121

Note: According to the Notice of State Taxation Administration of The People's Republic of China Municipality on Cancelling Some Local Tax Administrative Examination and Approval Items (Guoshuihan [2007] No.629), Articles 4 and 6 in the annex of this article shall be invalid as of June 1 1 2007. According to the Announcement of State Taxation Administration of The People's Republic of China on Publishing the Catalogue of Tax Normative Documents with Full-text Invalidation and Partial Clauses Invalidation (Announcement No.2 of State Taxation Administration of The People's Republic of China 20 1 1), the contents of "examined and approved by the tax bureaus of provinces, autonomous regions and municipalities directly under the Central Government" in Articles 4, 6, 9, 10 and 12 of this article have been changed from 20/KLOC- Note: According to the Notice of the Ministry of Finance and State Taxation Administration of The People's Republic of China on Relevant Policies of Land Use Tax in Enterprises' Occupied Cities and Towns (Caishui [20 14] 1No.), Article 12 of this article has been published since 20 14 years 1 month 1.