Hebei Provincial People's Government On The Amendments To The Hebei Provincial And Township Land Use Tax Measures For The Implementation Of Decision (Amended In 2013)

Original Language Title: 河北省人民政府关于修改《河北省城镇土地使用税实施办法》的决定(附2013年修正本)

Read the untranslated law here: http://www.chinalaw.gov.cn/article/fgkd/xfg/dfzfgz/201506/20150600399472.shtml

Hebei provincial people's Government on the amendments to the Hebei provincial and township land use tax measures for the implementation of decision (amended in 2013)

(October 29, 2013 provincial executive meeting of the 11th November 2, 2013, the Hebei provincial government released 11th come into force on January 1, 2014), Hebei provincial people's Government for decision to the Hebei provincial and township land use tax measures for implementation as follows:

One of the sixth paragraph is amended as: "land use tax year per square meter range is as follows:

(A) in Shijiazhuang, Tangshan, Handan city, 1.5 Yuan to 30 yuan;

(B) Chengde, Zhangjiakou, Qinhuangdao, Langfang, Baoding, Cangzhou, hengshui, xingtai city, 1.2 Yuan to 24;

(C) City urban area, nine cents to 18 Yuan; (D) the counties, towns, and industrial and mining areas, six cents to 12.



Sixth, in the second paragraph of article "districts and cities" and seventh in the "City" is amended as "districts".

Three, eighth in the first paragraph of "10th" changed to "the 15th" and delete the second paragraph.

This decision shall enter into force on January 1, 2014.

    Hebei province, according to the urban land use tax measures for the implementation of this decision be revised and republished.

    Annex: urban land use tax measures in Hebei province, 2013 (revised)

    (Released 9th of June 25, 2007, Hebei province, according to the Hebei provincial people's Government on November 2, 2013 amendment of decision of amendments)

    Article in accordance with the People's Republic of China interim regulations on urban land use tax (hereinafter referred to as the regulations) and the facts of the province, these measures are formulated.

Article in the province's cities, counties, towns and industrial units and individuals using land in the area, for urban land use tax (hereinafter referred to as land-use tax) the taxpayer shall, in accordance with the provisions of these measures paying land-use tax.

    Units referred to in the preceding paragraph, including State-owned enterprises, collective enterprises, private enterprises, joint-stock enterprises, foreign-invested enterprises, foreign enterprises and other enterprises and institutions, State organs, social groups, the army and other units referred to individuals, including individual businesses as well as to other individuals.

Article the following land exempt from the land use tax:

(A) the State organs, mass organizations, the military use of land;

(B) the financial sector funds allocated by the State unit of their own land;

(C) the religious temples, parks and places of their own land;

(D) municipal streets, squares, green areas and other public lands;

(E) directly employed in farming, forestry, animal husbandry and fisheries production;

(F) the approved regulation of land reclaiming and transforming abandoned land, from using the month exempt from the land use tax from 5 years to 10 years;

    (G) tax as stipulated separately by the Ministry of energy, transportation, water conservancy facilities and other sites.

    Article fourth land use tax levied by land is located where the tax authority is responsible for.

    Article fifth land use taxes to taxpayers the actual occupation of the land area of the tax basis.

Sixth per square metre of land use tax year the range is as follows:

(A) in Shijiazhuang, Tangshan, Handan city, 1.5 Yuan to 30 yuan;

(B) Chengde, Zhangjiakou, Qinhuangdao, Langfang, Baoding, Cangzhou, hengshui, xingtai city, 1.2 Yuan to 24;

(C) City urban area, nine cents to 18 Yuan;

(D) the counties, towns, and industrial and mining areas, six cents to 12.

    Districts of the city and county-level cities city scope, counties, towns, established in accordance with administrative divisions. Seventh district of city, County (City) people's Government shall, in accordance with the actual situation, will land in the region is divided into a number of levels, in the sixth identified within the range of application of these measures, formulate corresponding tax rate applicable.

Among them, the applicable tax rate can be reduced in economically backward areas, but reduce the amount shall not exceed 30% of the sixth minimum tax amounts applicable to these measures.

    City divided into districts, counties (cities) applicable tax rate set by the people's Government submitted to the provincial people's Government for approval before implementation. Eighth land use taxes on an annual basis, made in installments.

    Taxpayers should be in every year in March, June, September, December 1st to 15th place, where the land tax authorities to pay land-use taxes for this quarter.

    Footprint of the Nineth taxpayers across two or more counties (cities, districts) districts, land area to the land occupied by the seat of the local tax authorities paying land-use tax.

    Article tenth unresolved land ownership disputes, land use tax temporarily by the actual use of the land or the person in possession and pay.

    11th land use tax collection and administration in accordance with the People's Republic of China Law on tax collection and management and the implementation of the Ordinance and the regulations. 12th these measures come into force on the date of promulgation. January 21, 1989, Hebei province, announced by the people's Government of Hebei province urban land use tax measures for implementation and October 15, 1997, Hebei province people's Government issued the notice on adjusting urban land use tax repealed simultaneously.