Provisions of the State Taxation Bureau on the Collection and Exemption of Land Use Tax on land used

(1989) Guoshuidizi No. 14   1989-2-3

   In order to support the development of water conservancy undertakings, according to the Interim Regulations of the People's Republic of China on the Use Tax of Urban Land, the land use tax levy and exemption on land used for water conservancy facilities are specified as follows:

1. The land use tax shall be exempted for water conservancy facilities and the land used for their management and protection (such as the land used for reservoirs, DAMS, levees, irrigation canals and pumping stations); Other land, such as production, office and living land, shall be subject to land use tax in accordance with regulations.

The issue of land use tax exemption for water conservancy facilities with power generation shall be handled by reference to the relevant provisions on land use tax exemption for the electric power industry.