Party regulations Laws Departmental documents About

中华人民共和国城镇国有土地使用权出让和转让暂行条例/Chapter 8 附则

Article 49

Amended

土地使用者应当依照国家税收法规的规定纳税。

Administrative Regulations · State Council · In force from —

Article 48 Back to full text Article 50

Texts on this site are reproduced from theParty Regulations Library on 12371.cn, theNational Database of Laws and Regulations(General Office of the NPC Standing Committee), and the official libraries of the State Council departments: STA Policy and Regulations Library, MOHRSS Rules Library, MEE Rules Library, MOE Rules Library, MCT Departmental Rules, NRTA Rules Library, MEM Rules Library. Party regulations and national law are two separate bodies of rules: this site searches them separately and never merges the results. Departmental rules and normative documents rank below laws and administrative regulations and are likewise kept in their own corpus.

Where an electronic text differs from the standard text of the law, the standard text governs. All texts here are in Chinese, the language in which they were officially promulgated; this interface is translated but the legal texts are not. The content of this site is for reference only and does not constitute legal advice— consult a practising lawyer about any specific matter.