Urban land use tax is a kind of resource tax levied on units and individuals with land use rights according to the prescribed tax amount, with the land within the scope of collection as the tax object and the actual land area as the tax standard.
The Provisional Regulations on Urban Land Use Tax in People's Republic of China (PRC) stipulates that units and individuals who use land in cities, counties, towns and industrial and mining areas are taxpayers of urban land use tax (hereinafter referred to as taxpayers) and shall pay land use tax in accordance with the provisions of this Ordinance.
Scope of taxation:
State-owned and collectively-owned land in cities, counties, towns and industrial and mining areas.
From July 1 2007, the land used by foreign-invested enterprises, foreign enterprises and institutions in China will also be subject to urban land use tax.