（PCPA注：非官方译本。当产生歧意时,应以法律中文原文为准。This English document is not an official translation. In case of discrepancy, the original Chinese version shall prevail.）

Notice of the Ministry of Finance and the State Administration of Taxation on Adjusting the Relevant Policies of Tax Deduction and Exemption on Urban and Township Land Use Tax

Ministry of Finance、State Administration of Taxation　　No.180 [2004] of the Ministry of Finance　　October 25, 2004

The finance offices (bureaus) and administrations of local taxation of all provinces, autonomous regions, municipalities directly under the Central Government and cities directly under state planning, and the finance bureau of Sinkiang Production and Construction Corp.,

With a view to regulating tax policies and strengthening administration on the collection of urban and township land use tax, we decide after research to make proper amendment on part of the contents of the Notice of the State Administration of Taxation on Printing and Distributing the Supplementary Provisions on Several Concrete Matters concerning the Land Use Tax (No. 140 [89] of the State Administration of Taxation), namely, the prov