Legal basis: Interim Measures for the Administration of Cemetery
Article 8 When applying, the following materials shall be submitted to the competent department of cemeteries: (1) an application report for establishing a cemetery; (two) the review opinions of urban and rural construction and land management departments; (3) A feasibility report on the establishment of a cemetery; (4) Other relevant materials.
Ninth to establish a public cemetery, the villagers' committee shall apply and report to the civil affairs department at the county level for approval.
Article 10 To establish an operating cemetery, the tomb-building unit shall apply to the civil affairs department at the county level, which shall be audited by the people's government at the same level and submitted to the civil affairs departments (bureaus) of provinces, autonomous regions and municipalities directly under the Central Government for approval.