Urban & Township Land Use TaxIn case of divergence of interpretation, the Chinese text shall prevail.

Announcement of Liaoning Local Taxation Bureau on Clarifying the Period of Relief of Urban & Township Land Use Tax for Reclaiming Fields from Mountain and Sea and Transformation of Waste Land and the Implementation of Record Management

Document No.:Announcement No.1, 2014 of Liaoning Local Taxation Bureau

Taxes:Urban & Township Land Use Tax

Date of Promulgation:2014-02-12

IssueDepartment:Local Taxation Bureaus of Localities

Date of Implementatio:2014-02-12


In order to implement the relevant provisions of State Council and Liaoning Provincial Government on canceling the decentralization of administrative examination and approval items, and to promote the transformation of government functions, the relevant issues on urban & township land use tax relief for mountain & land reclamation and transformation of abandoned land are hereby notified as follows:


I. Issue on the period of tax relief


In accordance with relevant provisions of the Notice of the State Administration of Taxation on Promulgating the ‘Interpretations and Interim Provisions on Some Specific Issues about the Urban Land Use Tax’” ([88] Guo Shui Di Zi No.015), reclaiming fields from mountain and sea and transformation of waste land is subject to a period of relief of urban land use tax for 5 years.


If the reclamation of fields from mountain and sea and transformation of waste land began before the entry into force of this announcement but has not conducted tax relief procedures, its tax exemption period shall still be subject to the provisions of Paragraph 1 of Article 4 of the Notice of Liaoning Local Taxation Bureau on Clarifying Relevant Business Issues Concerning Housing Property Tax and Urban & Township Land Use Tax” (Liao Di Shui Han [2011] No.225).


II. Issue on the implementation of record management. In accordance with the provisions of Paragraph 6 of Article 6 of the “Provisional Regulations of the People's Republic of China on Urban & Township Land Use Tax” (Decree No.17 of State Council), the provincial bureau decides to cancel the examination and approval procedure for urban & township land use tax relief for reclamation of fields from mountain and sea and transformation of waste land, and subject it to record management. The in-charge taxation authorities shall put on record for each urban & township land use tax relief item. The specific issues shall be subject to the provisions of Notice of the State Administration of Taxation on Printing and Distributing the Measures for the Administration of Tax Relief (for trial implementation)’” (Guo Shui Fa [2005] No.129) and Measures for the Administration of Putting on Record for Tax-related Matters in Liaoning Province (Liao Di Shui Fa [2007] No.21).


For the approved project of reclamation of fields from mountain and sea and transformation of waste land, taxpayers shall report the following documents to the in-charge taxation authorities for putting on record before starting the construction work: 

1. Drawings, photographs, and other image data before reconstruction, and other materials which may prove the conditions of lands or waters before the renovation or alteration.

2. Evidentiary materials of mountain lands or waste lands issued by land administration departments above the county level, and sea use permits issued by marine and fisheries departments.

3. The duplicate of business license and a copy of tax registration certificate.

4. A copy of the land use permit, land grant (transfer) contract.


The present announcement shall come into force on the date of promulgation. Section 4 of approval projects subject to tax policies in the Announcement No.7, 2011 of Liaoning Local Taxation Bureau, and Article 4 of the Notice of Liaoning Local Taxation Bureau on Clarifying Relevant Business Issues Concerning Housing Property Tax and Urban & Township Land Use Tax” (Liao Di Shui Han [2011] No.225) shall be abolished at the same time.


The announcement is hereby given as above.


Liaoning Local Taxation Bureau

February 12, 2014


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