(Adopted at the 26th ordinary meeting of the People's Government of North and South Province on 16 February 2009, by Decree No. 223 of 20 February 2009, on the date of publication)

The Government of the province has decided to amend the approach to the implementation of the provisional regulations on land use in the cities of the People's Republic of China as follows:

Article 8, paragraph 2, shall be “[t]he annual tax shall be taxed at 1000 dollars and the payment period shall be provided by the local tax sector of the city, district, self-governing and oceanographic economic development authorities”. Amendments were made to “the annual tax shall be taxed at €2500 and the payment period shall be provided by the local tax sector of the city, the district, self-government and the GRAD.”.

This decision is implemented since the date of publication.

The approach to the implementation of the provisional regulations on land use taxes in the town of the People's Republic of China is released in accordance with this decision.

Annex: Modalities for the implementation of the Special People's Republic of China's provisional regulations on land use taxes (as amended in 2009)

(Act No. 208 of the People's Government Order No. 208 of 3 October 2007 and amended by Decision No. 223 of 16 February 2009, of the People's Government of the South Province to amend the Decision on Modalities for the Implementation of the Temporary Regulations on the Land Use of the People's Republic of China in Southern Province)

In order to rationalize land use and enhance land-use benefits, this approach is developed in the light of the provisional regulations on land-use taxes in the People's Republic of China (hereinafter referred to as the Regulations) and relevant laws, regulations and regulations.

Article 2 units and individuals using land within the territorial administration, urban, district, construction, mined areas, development zones, tourist holidays, shall pay land-use taxes in accordance with the law.

Article 3. Scope of taxation of land-use taxes:

(i) The city of the sea, the city of 3ya (including the village in the town) and the suburbs;

(ii) The towns of the district (community), the self-government of the people;

(iii) The location of the Government of the town and the area of town have been converted into the building of the area;

(iv) The mined areas approved by the Government of the Provincial People;

(v) The development area approved by the Department of State and the Government of the Provincial People;

(vi) The tourist holiday area approved by the State Department and the provincial people's Government.

Article IV Communicities, Xiai, various development zones and tourist holidays have a land-use tax rate of between US$ 1.5 and 24 per square metre; and other tax regional land use taxes are between 0.6 and 12.

Article 5

As approved by the Government of the Provincial People, the application rate for land use taxes in economically lagging, district and autonomous districts could be properly reduced, but the reduction should not exceed 30 per cent of the minimum tax levels set out in article IV of this scheme.

In addition to the provisions of Article 6 of the Regulations, the following land shall be exempted from land use taxes:

(i) Self-use land of units such as schools, science and technology, consulates, libraries (rooms), cultural reserves (rooms), sports houses, hospitals, kindergartens, childcare homes, etc.);

(ii) Grounds of railway roads, slots, road blocks, roads, airfield runways, parking spaces and safe areas, water, hydropower engineering sites, oil, gas pipelines and electricity pipelines, electricity lines, and electricity channels;

(iii) The production of land other than the mines, forest areas, oil fields, salin fields, and the area of the security of the explosives banks.

Article 7. Removal of land-use taxes by residents from homeland and affordable housing.

Article 8 Payments were made within 10 days of the end of the quarter.

The annual tax shall be taxed at €2500 and the payment period shall be provided by the local tax sector of the city, district, self-governance and Oceano Economy Development Authority.

Article 9

The determination of the area of land actually occupied by the taxpayers is based on the land area recognized by the land-use certificate; no nuclear declaration of land use certificates has been declared by the taxpayers to have occupied the land area, which has been determined by the local tax authorities, subject to the confirmation by the nuclear release of land-use certificates that the land area is occupied.

Article 10. The taxpayer shall, within 30 days of approval by the land administration, register the actual land tenure, area, location, use, etc., in the local tax sector where the land is located.

The transferee shall, within 30 days of the date of the contract's signature, have relevant information to the local tax sector in which the land is located.

Land authorities should provide land-use information to local tax authorities in the land area.

Article 11. This approach has been implemented since the date of publication. On 11 December 1988, the Rules for the Application of Land-Use Relevies in the City of Southern Province were also repealed.