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These Measures are enacted for the purpose of regulating the administration of increment income of rural collectively-owned commercial construction land, establishing a land increment income distribution mechanism which gives consideration to the state, collectives and individuals, ensuring that
The Measures are formulated in accordance with the 9th article of the Land Law of Tai Wan, are divided into V Parts: General Provisions (I); Cadastre (II); the Land–use Right (III); Land Tax (IV); and Expropriation (V).
The purpose of these Regulations is to speed up the development and utilization of barren hills and wastelands, promote rural economic development, and protect the legitimate rights and interests of lease parties of barren hills and wastelands.
The Law consists of V Parts divided into 57 articles. Part I includes general provisions (A); the right of ownership (B); the use limitation of the ownership right (C); public land (D); adjustment of the ownership right (E).
The Article 8, 34 and 175 of the Land Law are canceled. Article 172 is amended as: The land value tax shall be levied on the landowner. In the case of any land subject to dien, the said tax shall be paid by the dien-holder. The Article 34-1 is also amended.
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