Legal basis: Regulations on Funeral Management
Article 4 Cremation shall be carried out in areas with dense population, less cultivated land and convenient transportation; Where cremation conditions are not met, burial is allowed. Areas where cremation and burial are allowed shall be designated by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government, and the civil affairs departments of the people's governments at the corresponding levels shall report to the civil affairs departments of the State Council for the record.
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. In areas where burial is allowed, the people's governments at the county level and the people's governments of cities and autonomous prefectures divided into districts shall incorporate cemetery construction into urban and rural construction plans.