（Guo Shui Di [1988] No. 015）

    1. The Interpretation on the Land within the Scope of Cities， Counties， Administrative Towns and Industrial and Mining Areas
    The "land within the scope of cities，counties，administrative towns，and industrial and mining areas" refers to the state-owned and collectively-owned land within the aforesaid areas.

    2. The Interpretation on the Cities，Counties，Administrative Towns and Industrial and Mining Areas
    The "cities" refers to the cities established upon approval of the State Council.
    The "counties" refers to the places where the people`s governments of counties are situated.
    The "administrative towns" refers to the administrative towns established upon approval of the people`s government of the provinces， autonomous region，or municipality directly under the Central Government.
    The "industrial and mining areas" refers to the places of medium and large-scale industrial and mining enterprises that have well developed industry and commerce，have a comparatively dense population，meet the standards for administrative towns prescribed by the State Council but have not set up administrative towns. The industrial and mining areas shall be subject to the approval of the people`s government of the province， autonomous region or municipality directly under the Central Government.

    3. The Interpretation on the Scope of Tax Collection
    The scope of tax collection for the cities shall include the downtowns and suburbs.
    The scope of tax collection for the counties shall include the towns at the places where the people`s governments of counties are situated.
    The scope of tax collection for the administrative towns shall include the places where the people`s governments of towns are situated.
    The specific scope of tax collection for cities，counties，administrative towns and industrial and mining areas shall be divided by the people`s government of the province，autonomous region or municipality directly under the Central Government.

    4. On the Determination of Taxpayers
    The land use tax shall be paid by the entity or individual that holds the land use right. Where the taxpayer that holds the land use right is not domiciled at the locality of the land，the custodian or actual user thereof shall pay the tax. Where the land use right is not determined or the ownership dispute is not solved yet，the actual user thereof shall pay the tax. Where the land use right is collectively held，each co-holder shall respectively pay the tax.

    5. On How to Calculate the Land Use Tax in the Case of Land Use Right in Common
    Each co-holder of land use right shall respectively calculate and pay the land use tax in light of the proportion of the land area actually used thereby to the total land area.

    6. On the Determination of Land Area Actually Occupied by the Taxpayer
    The "land area actually occupied by the taxpayer" refers to the land area gauged by the entity as appointed by the people`s government of the province，autonomous region or municipality directly under the Central Government. If the land area is not gauged yet and the taxpayer has the land use certificate issued by the government department，the land area determined in the aforesaid certificate shall prevail；and if the land use certificate has not been issued yet，the taxpayer shall report the land area in light of the actual situation.

    7. The Interpretation on Large，Medium and Small Cities
    The large，medium and small cities shall be divided on the basis of the number of non-agricultural permanent residents registered by the public security organ and according to the standards prescribed by the Regulation on City Planning promulgated by the State Council. The current standards for division shall be：a city with a total non-agricultural population of 500000 or more in its downtown and suburbs shall be a large city；a city with a total non-agricultural population of more than 200000 but less than 500000 in its downtown and suburbs shall be a medium city；and a city with a total non-agricultural population of less than 200000 in its downtown and suburbs shall be a small city.

    8. The Interpretation on Mass Organizations
    The "mass organizations" refers to various social groups that are established upon approval of or registered for archival filing by the government departments authorized by the State Council and for which the State will appropriate the administrative and operational expenses.

    9. The Interpretation on the Entities Whose Operational Expenses Are Funded and Allocated by the State`s Finance Departments
    The "entities whose operational expenses are funded and allocated by the State`s finance departments" refers to the public institutions that the State`s finance departments fund and allocate their operational expenses，and that implement full-scale budget management or budget management by remainder. Those institutions that take full responsibility for their income and outlay，profits and losses are excluded.

    10. The Interpretation on the Lands for Self-use by Tax-exempt Entities
    The "land for self-use by state organs，mass organizations and armed forces" refers to the land of office business and public affairs of these entities.
    The "land for self-use by public institutions" refers to the operational land of these institutions.
    The "land for self-use by religious temples and shrines" refers to the land for conducting religious rituals and the residential land of the religious personnel living inside the temples and shrines.
    The "land for self-use by parks，scenic spots and places of historic interest" refers to the land for public visits and sightseeing as well as the land for offices of the relevant managing entities.
    The production，business and other lands of the entities hereinbefore are not exempted from taxes，and shall pay land use taxes according to the regulations.

    11. The Interpretation on the Land Used Directly for the Production of Agriculture，Forestry，Animal Husbandry and Fishery.
    The "land used directly for the production of agriculture，forestry，animal husbandry and fishery" refers to the dedicated lands directly used for plantation，breeding and raising，excluding the land for processing agricultural and sideline products as well as land for residential and office purposes.

    12. On the Determination of the Cultivated Land and Non-cultivated Land Requisitioned
    The requisition of cultivated land and non-cultivated land shall be determined in accordance with the document of land administrative departments for the approval of land requisitions.

    13. On the Determination of the Lands Reclaimed from Hills and Sea or Transformed from Wasteland and Their Terms of Tax Exemption
    The lands reclaimed from hills and sea or transformed from wasteland shall be determined according to the testimonial documents issued by land administrations. The detailed terms of tax exemption shall be determined by the taxation bureaus of the provinces，autonomous regions and municipalities directly under the Central Government within the term stipulated in the Interim Regulations of the People`s Republic of China Governing Land Use Tax.

    14. On How to Determine the Tax Payment Place for Taxpayers Whose Lands Are Not Within the Jurisdiction Scope of the Same Province （Autonomous Region and Municipality Directly Under the Central Government）.
    If the lands used by a taxpayer are not within the jurisdiction scope of the same province （autonomous region and municipality directly under the Central Government），the taxpayer shall pay the land use taxes to the taxation bureaus at the locations of lands respectively.
    For lands used by a taxpayer in different areas within the jurisdiction scope of the same province （autonomous region and municipality directly under the Central Government），the taxation bureaus of the provinces，autonomous regions and municipalities directly under the Central Government shall decide how to determine the tax payment places.

    15. On Whether Land Use Taxes Shall Be Levied on the Lands Used by the Commercial Units Affiliated to Parks， Scenic Spot ad Places of Historic Interest
    Land use taxes shall be levied on the commercial units affiliated to the parks，scenic spots and places of historic interest，i.e. cinemas， restaurants，tea houses and photo studios.

    16. On How to Levy Land Use Taxes on the Lands for Public Housing That Are Operated and Rented by Housing Administrations
    With respect to the lands for public housing that are operated and rented by housing administrations，if the land use property belongs to the housing administrations，the housing administration shall pay land use taxes.

    17. On Whether Land Use Taxes Can Be Exempted for the Lands for Self-use by Schools，Hospitals，Nurseries and Kindergartens Which Are Operated by Enterprises
    If the lands for schools，hospitals，nurseries and kindergartens operated by enterprises can be clearly separated from the lands for other uses of the enterprise，their land use taxes can be exempted as for the lands for self-use by entities for which the State finance departments will appropriate the operational expenses.

    18. The levy and exemption of taxes on the following lands shall be determined by the taxation bureaus of provinces，autonomous regions and municipalities directly under the Central Government：1. The lands of residential houses and courtyards owned by individuals；2.The lands of residential houses operated and rented by the housing administrations before the rental adjustment and reform；3 . The lands for dormitories of the staff and their families of tax-exempt entities；4. The lands for welfare factories that are operated by social welfare departments and that have employed disabled people at a given proportion；5. The lands for various schools，hospitals，nurseries and kindergartens that are established and operated by collectives and individuals.