Decision Of The People’s Government Of An Hui Province On Amending The Measures Of An Hui Province For Implementation Of Urban Land Use Tax, issued by the People’s Government of An Hui Province on 24 October 2007 and took effect on the same day.

  What amendments have been made to the Measures?

1) After amendments, Article 2 of the Measures provides that land use taxpayers shall include foreign-invested enterprises and foreign enterprises. That is foreign-invested enterprises and foreign enterprises will be no longer exempted and be obliged to pay urban land use tax under the relevant provisions. 

2) Under the current regime, a fixed urban land use tax rate applies. After amendments, taxes shall be from RMB1.5 to 30 in large cities, RMB1.2 to 24 in medium cities, 0.9 to 18 RMB in small cities and RMB0.6 to 12 in counties, towns and mining areas. The urban land use tax will increase 2 to 4 times.

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