Legal basis: Regulations on Funeral Management
Article 5 In areas where cremation is practiced, the state advocates disposing of ashes by storing ashes and other ways that do not occupy or occupy less land. The people's governments at the county level and the people's governments of cities and autonomous prefectures divided into districts shall formulate specific plans for cremation, and incorporate the new construction and transformation of funeral parlours, crematoriums and columbariums into urban and rural construction plans and capital construction plans. The establishment of public cemetery by rural villagers shall be approved by the people's government at the township level and reported to the civil affairs department of the people's government at the county level for examination and approval.
Ninth without approval, no unit or individual may build funeral facilities. Rural public cemetery shall not provide grave land for people other than villagers. It is forbidden to establish or restore clan cemeteries.