This Act, consisting of seven Chapters divided into 59 Articles, concerns the assessment of land value and related tax. The Act provides for the land value tax (Chapter 2), the agricultural land tax (Part 3) and land value increment tax (Chapter 4), the tax collection procedure (Chapter 5), and for offences and penalties (Chapter 6). A few amendments are made to Articles 31-1, 35, and 53 on 1 July 2015 by Presidential Decree No. 10400077091.The land tax is classified into land value tax, agricultural land tax, and land value increment tax (art.1).
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Library ResourceLégislationjuillet, 1977Chine
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Library ResourceLégislationjuillet, 1977Chine
This Act, consisting of seven Chapters divided into 59 Articles, concerns the assessment of land value and related tax. The Act provides for the land value tax (Chapter 2), the agricultural land tax (Part 3) and land value increment tax (Chapter 4), the tax collection procedure (Chapter 5), and for offences and penalties (Chapter 6).The land tax is classified into land value tax, agricultural land tax, and land value increment tax (art.1). The taxpayers of land value tax or agricultural land tax shall be: 1. The land title owner. 2. For land with Dien created, the Dien holder. 3.
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