(Adopted by the 11th ordinary meeting of the Government of the province on 29 October 2013, No. 11 of the Northern Province Order No. 11 of 2 November 2013, published as of 1 January 2014.

The Northern Province People's Government has decided to amend the Land Use Tax Implementation Scheme in the Northern Provinces of the River as follows:

Article 6, paragraph 1, was amended to read as follows:

(i) Cyclones, tensanges, tinies, creativity and treasury;

(ii) Indid, Zhang, Xin, Xin, Xiaoan, slogan, suffrage, drought, balancing water, policy city area, garb-$24;

(iii) The city area at the district level, at the end of the period from 9 to 18;

(iv) The town of the district, the construction of the town, the mined area, and the land of the land of the sea, at the end of the period of six to twelve.

Article 6, paragraph 2, amends the city of the Area and Article 7.

The words “10 days” in article 8, paragraph 1, were amended to “15 days” and deleted paragraph 2.

This decision has been implemented effective 1 January 2014.

The Land Use Tax Implementation Scheme in the Northern Province was re-published in accordance with this decision.

Annex: Land-use tax implementation approach in the northern province of the River (amended in 2013)

(Act No. 9 of the Northern Province People's Government Order No. 9 of 25 June 2007 on the revision of the Decision of the Government of the Northern Province of the River 2 November 2013)

Article 1 establishes this approach in the light of the Special People's Republic of China's provisional regulations on land use taxes (hereinafter referred to as “the Regulations”).

Article 2 taxpayers who use land in urban, district, construction town and mined areas under this province shall pay land-use taxes in accordance with the provisions of this scheme.

The units referred to in the previous paragraph include State enterprises, collective enterprises, private enterprises, shared enterprises, foreign enterprises and other business and business units, social groups, State organs, military forces and other units, and individuals, including individual business and other individuals.

Article 3:

(i) Land used by State organs, groups of people and the military;

(ii) The land used by units allocated to the cause by the national financial sector;

(iii) Religious temples, parks, monumental lands used;

(iv) Public land, such as streets, squares, green zones;

(v) Productive land directly for agricultural, forest, pastoral and fishing;

(vi) End-of-going land and renovated land, which has been approved for arsenal, from 5 to 10 years from the month of use;

(vii) The Ministry of Finance provides for separate exemptions for energy, transportation, water facilities and other land.

Article IV Land-use taxes are charged by local tax authorities in the land area.

Article 5

Article 6

(i) Cyclones, tensanges, tinies, creativity and treasury;

(ii) Indid, Zhang, Xin, Xin, Xiaoan, slogan, suffrage, drought, balancing water, policy city area, garb-$24;

(iii) The city area at the district level, at the end of the period from 9 to 18;

(iv) The town of the district, the construction of the town, the mined area, and the Principality.

The scope of the urban areas in the area of the establishment, the city of the district, the city of the district, the city of the district, the town of the district and the construction of the town is determined in accordance with the administrative area.

Article 7. The municipalities, counties (communities) of the establishment area should be divided into a number of levels of land in the region on the basis of the actual situation and set the corresponding applicable tax standards within the scope of the application set out in article VI of this scheme. Of these, the application of tax standards in economically lagging areas could be properly reduced, but the reduction should not exceed thirty per cent of the minimum applicable tax, as set out in article VI of this scheme.

The applicable tax standards established by the commune, district (community) government are reported to be implemented after the approval of the Provincial Government.

Article 8 The taxpayer shall report to the local tax authorities in the land area from 1 to 15 March each year, June, September, December to the payment of land-use taxes in the current quarter.

Article 9

Article 10. Land rights are not settled by controversy and land-use taxes are paid by actual land users or by the owner.

Article 11 regulates the collection of land-use taxes and is implemented in accordance with the provisions of the People's Republic of China's tax collection, regulations and this approach.

Article 12 The Land Use Tax Implementation of the Northern Province of the River, published by the Government of the People of the Northern Province on 21 January 1989, and the announcement of the Land-Use Tax Reimbursement of Towns issued by the Government of the Northern Province on 15 October 1997.