Summary
This is a machine-generated summary.
(1) The Shanxi Provincial Department of Finance and the Shanxi Provincial State Taxation Bureau issued a notice (晋财规税〔2025〕1号) adjusting the taxable scope and applicable tax rates for the land use tax in the city of Yuncheng. The notice was in response to a letter from the Yuncheng Municipal Government (《运城市人民政府关于申请调整运城市部分城镇土地使用税应税范围和适用税额的函》) requesting adjustments to the land use tax in the city.
(2) The adjustments were made in accordance with the provisions of the "Temporary Regulations of the People's Republic of China on Urban Land Use Tax" and the "Measures for the Implementation of the Temporary Regulations of the People's Republic of China on Urban Land Use Tax in Shanxi Province". The adjusted tax scope and rates are detailed in the annexed table "Shanxi Provincial Urban Land Use Tax Taxable Scope and Applicable Tax Rates Table (Yuncheng City)".
(3) The notice came into effect on July 1, 2025, and will remain in effect until December 31, 2027. The revenue from the adjusted tax rates will be collected at the same level and subject as before. The notice also revoked the policy of lowering the urban land use tax rates in Yuncheng City as mentioned in the notice "Shanxi Provincial Department of Finance and Shanxi Provincial State Taxation Bureau about continuing the policy of lowering the urban land use tax rates across the province" (晋财税〔2023〕10号).