(Adopted at the 93rd ordinary meeting of the Government of Gangong Province on 4 November 2011, No. 85 of 8 November 2011, by the People's Government Order No. 85 of 8 November 2011, published as from 1 January 2012.

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 units and individuals using land within the administrative areas of the province should pay their urban land-use taxes in accordance with regulations and methods (hereinafter referred to as “land-use taxes”).

Article 3 has units and individuals with land-use rights and taxpayers for land-use taxes. The rental of land is the taxpayer; the right to land is shared by a total proportion of the land area used by a wide range of parties according to their actual land area, which pays land-use taxes separately; the right to land is not determined or is not resolved by the land-use dispute; and the land-use tax is paid by the actual owner or the owner of the land.

Article IV Specific application of taxes on land use is carried out in accordance with the criteria established by the Government of the Provincial People.

Article 5

The area of land actually occupied by the taxpayer is subject to the land area recognized by the land management nuclear-issued land-use certificates; no nuclear land-use certificates have been issued, while land-use rights are vested in the land administration; the lack of land rights and land-based information, and the declaration by the taxpayer of the area of land occupied by the land area to be verified by local tax authorities.

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

Article 6. Governments of municipalities (States), districts (communes, districts) should dedicate land in the region to a number of levels based on actual circumstances, and establish the corresponding applicable tax standards within the scope of the applicable tax levels determined by the Government of the province, with the approval of the Government.

Changes in the land hierarchy should be made in a timely manner by the Government of the city (State), the city (markets, districts) and the people of the province to approve implementation.

In addition to Article 6 of the Regulation, the following land shall be exempted from the clearance or removal of land-use taxes:

(i) Self-exploitation of land for public utilities such as schools, science and technology, consulates, museums, libraries (rooms), cultural occupies ( stations), philanthropies, sports sites (bassies), hospitals, kindergartens, welfare institutions, occupiers, and occupiers;

(ii) The social welfare unit and the placement of persons with disabilities in a proportion of the State's provisions, as determined by the civil service or the relevant sector;

(iii) Exemptory units shall be exempted from their use of accommodations;

(iv) Expropriation of affordable housing and public rental housing;

(v) Removal of residential land by the inhabitants.

Article 8 should be taxed and tax-free land is not easy to delineate, and the local tax authorities in the land area are determined according to the actual use of the land.

Exemptive land changes in land use and changes should be included in tax terms, paying land-use taxes in accordance with the provisions of the scheme for the next month of change in land use.

Article 9. Land-use taxes are charged by local tax authorities in the land area. The taxpayers, irrespective of their independent accounting, should pay land-use taxes to local tax authorities in the land area.

Article 10 In May and November, the revenue collection period was set.

The land use is not subject to one year or to a period of tax recovery for a period of less than one year.

Article 11. The taxpayer shall, within 30 days of the nuclear launch of land-use procedures in the land administration, report information on land rights, land area, location, use, etc. to local tax authorities in the land area, and issue registration.

Changes in the right to land use are transferred, and the parties should, within 30 days of change, have information about the local tax sector in the land area.

Article 12