国务院于2006年12月颁布了第483号令后,又公布、修订了《中华人民共和国城镇土地使用税暂行条例》,从2007年1月1日起施行。新条例的出台是地方税改革的最新进展,有利于统一税制、公平税负、拓宽税基,贯彻落实国家宏观经济政策,增加地方财政收入1988年公布实施的城镇土地使用税暂行条例是依据20世纪80 After the State Council issued Decree No. 483 in December 2006, it announced and amended the Provisional Regulations on Land Use Tax in Urban Areas of the People’s Republic of China, which came into force on January 1, 2007. The introduction of the new regulations is the latest progress of the local tax reform is conducive to unifying the tax system and fair tax burden and broaden the tax base to implement the national macroeconomic policies and increase local revenue The 1988 promulgation of the implementation of the Provisional Regulations on urban land use tax is based on the 20th century 80