Amendment to the Constitution.
This Amendment rewrites Clause 4 of Article 10 of the Chinese Constitution to permit the right of land use to be transferred by lease in accordance with the law.  In December 1988, the Government also enacted legislation amending the Land Management Law so as to allow for the transfer of Land.  See Renmin Ribao (Beijing), 31 December 1988, p. 4; Foreign Broadcast Information Service, FBIS-CHI-89-003, 5 January 1989, pp. 38-39.  Provisional Regulations on the Land Use Tax in Urban Areas were promulgated on 27 September 1988.  See Xinhua Domestic Service (Beijing), 4 October 1988, Foreign Broadcast Information Service, FBIS-CHI-88-197, 12 October 1988, pp.  26-27, and Xinhua (Beijing), 4 October 1988, FBIS-CHI-88-193, 5 October 1988, pp. 20.  Provisional Tax Regulations on Farmland Occupation and Use were proclaimed on 1 April 1987.  See Xinhua Domestic Service (Beijing), 19 April 1987; Joint Publications Research Service, China, 22 April 1987, pp. K33-K35.
D001208:Asia; D002681:China; D003249:Constitution and Bylaws; D003906:Developing Countries; D004467:Economics; D005202:Asia, Eastern; D005376:Financial Management; D007878:Legislation as Topic; D012959:Socioeconomic Factors; D013660:Taxes
Asia; China; Constitution; Developing Countries; Eastern Asia; Economic Factors; Financial Activities; Land Tenure--legal aspects; Legislation; Socioeconomic Factors; Taxation--legal aspects