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Means of tax use in cultivated land in Glin Province (Summit 1st ordinary meeting of the People's Government of Glin, 4 January 2009, to consider the adoption of Decree No. 202 of 4 February 2009 by the People's Government Order No. 202 of 4 February 2009, as of 1 January 2008)
Article 1, in order to rationalize the use of land resources, strengthen land management and protect arable land, develop this approach in the light of the Special People's Republic of China's provisional taxation regulations on arable land. Article 2, which refers to land that plant crops, including well-known, new development, reclaiming, collating land, recreational land (contractering and rotating land); land with planting crops (including vegetables) with sporadic trees, tenets or other trees; an average annual guarantee of the harvested beached. Croplands include lens of 2.0 m fixed, diameters, trajectorys and fields, cultivated pharmacies, heralths, flowers, nuts, etc., as well as other temporary-removable land. Article 3 occupies of farmland construction or other non-agricultural construction units or individuals, and taxpayers who use taxes for arable land shall pay taxes in accordance with the relevant national provisions and this approach. This approach refers to construction, including construction of buildings and construction. The units described in this approach include State-owned enterprises, collective enterprises, private enterprises, shared enterprises, foreign enterprises and other business and business units, social groups, State agencies, forces and other units, and individuals, including individual business and other individuals. Article IV provides for the approval of occupants of cultivated land and the transfer of levies to landowners as indicated in the approval document; the transfer of farmland to the approval document does not identify the construction of landowners and the levant applicant. Unauthorized occupants of arable land, taxpayers are actually using. Article 5 The preceding paragraph referred to the area of land actually occupied by the taxpayer, including the area of land occupied by the authorized occupancy and the area of land occupied without authorization. Article 6 occupies of plant buildings or non-agricultural construction, depending on the taxation of cultivated land. The above-mentioned area refers to the parking areas that are defined in accordance with the LULUCF status classification. Article 7 municipalities (States), districts (communities) occupies an average tax on cultivated land, which is implemented in accordance with the Glin Province's average tax levies attached to this approach. The application of taxes by municipalities (States), districts (markets) is specifically approved by the local people's governments in accordance with local realities, without lower than the approved average tax levels in the province, and is reported to local tax authorities in the province. Article 8 Article 9. The amount of tax applicable to the use of basic agricultural fields should be increased by 50 per cent on the basis of the applicable taxes in the administrative or development areas. The basic agricultural field referred to in the previous paragraph refers to arable land within the framework of basic farmland protected areas, as defined in the Basic Land Protection Regulations. Article 10 below uses arable land and exempts arable levies. (i) The use of arable land by military facilities, including: Military command, operational works on the ground and on the ground; Military airports, ports, terminals; Camp areas, training sites, pilots; Military holes, warehouses; Military communications, reconnaissance, navigation, observation stations and measurements, navigation, facilitation signs; Military roads, railway-specific lines, military communications, transmission lines, military fuel and water pipelines; Other facilities directly used for military purposes. (ii) Universities, secondary schools, primary schools, academic vocational education schools and special education schools are approved by the Government's education administration at the district level. Specific scope includes teaching houses, experimental buildings (rooms), sports sites (consultations), libraries, offices and teachers' accommodations, student accommodations. (iii) In kindergartens registered by the Government's education administration at the district level, or in the case of the case, are devoted specifically to early childhood care and education. (iv) The establishment of an approved old-age institution specifically provides places for the care of the elderly. (v) The hospitals approved by the Government's Health Administration for the provision of medical care services and their accompanying facilities. (vi) Use of farmland facilities directly for agricultural production. The construction of an operating place and the occupancy of farmland in the premises set out in subparagraphs (ii), (iii), (iv) and (v) of the previous paragraph, pays taxes on arable land in accordance with local applicable taxes. Article 11 below uses arable land and reduces the occupation of arable land, which is charged at the level of €2 per square mete: (i) railway lines, with specific scope limited to the railway road base, bridges, holes, tunnels and their place of residence in accordance with the provisions (except the exclusive use of railways and railway-marked land). (ii) Highway lines are specifically limited to the main works of the approved building of State, provincial, district, communes, communes and villages belonging to rural roads, as well as to the two sides or intersects (except the use of arable land in the dedicated roads and in urban areas). (iii) Airfield runways, parking space law, with a specific scope limited to authorized civilian airports dedicated to civil aviation machines, landslides and parking sites. (iv) Ports, with specific scope limited to authorized construction ports for ship entry and exit, severance and cargo loading. (v) The route is limited specifically to the route for the safe navigation of ships in waters such as the Giang, River, lakes and ports. Article 12. Rural residents are authorized to take over arable homes according to the prescribed criteria for the use of arable land at the household gallery, which reduces the amount of arable land. Rural residents have been authorized to relocate their homes, occupants of new dwellings do not exceed the area of the original home base and do not collect taxes on cultivated land; more than the area of the original home base, in accordance with the local application of tax reductions to semi-arriged land, and in excess of the standard area, cultivated land in full accordance with local applicable taxes. Families of rural martyrs (including parents, spouses and children of rural martyrs), persons with disabilities, widows alone and rural residents of the revolution who live in remote mountainous areas on the basis of land, ethnic assembly zones and remote mountainous areas, have difficulty in paying taxes for new residential land under the standard of living in the country, which are submitted by taxpayers, can be exempted or reduced by the approval of the Government of the communes (communes), and the occupants. In accordance with article 10, Article 11 of this approach, the taxpayer alters the use of the place of origin and does not belong to the exemption or reduction of the levies of the arriage of the arable land, which shall be added to the tax on land of arable land by change of purpose and local application. Article 14. Land management should inform the same local tax authorities in the cultivated land when the notice unit or the occupants operate. units or individuals who have been allowed to occupy arable land shall pay taxes within 30 days of the date of receipt of notification by land administration. Land management licensed the building of land by using the levies of taxes or tax vouchers and other related documents. Article 15. The taxpayer shall, on a temporary basis, pay the arsenal in accordance with the provisions of this scheme. The taxpayer returned to the cultivated land within the time period of approval for the temporary occupancy of cultivated land, which was paid in full. The temporary occupation of arable land referred to in the previous paragraph refers to the fact that taxpayers, for the construction of construction projects, geological surveys etc., use arable land in general not exceeding 2 years and do not construct permanent buildings. As a result of the destruction of arable land, such as pollution, the extraction of land and the collapse of mining, the use of arable land, as provided for in paragraph 1 of this article, is the result of the destruction of units or persons paying arable taxes. More than two years of unrecoverable cropland status, the taxation was not returned. Article 16 occupies of the following land construction or non-agricultural construction, which is taxed by 80 per cent of the tax applicable in the administrative area. (i) Forest areas, including forested land, indicted woodland, deserted, unforested land, monuments, nurses, etc.; do not include green forested wood sites within the residential sites, railways, forest land within the area of road access, and rivers, crusted forests. (ii) Drylands, including natural pastures, mangrovelands. (iii) Lands of farmland, including farmland gestures and subsidiaries. (iv) Soils, including mandating or naturally generated rivers for aquaculture, lake water yards, water ponds, pond water loads, and the corresponding subsidiaries. (v) Beaching in fisheries waters, including water and beaches devoted to planting or breeding plants. Article 17 builds agricultural land that is directly used for the production facility of agricultural production services and does not collect taxes on cropland. The production facilities for agricultural production directly referred to in the previous paragraph refer to buildings and constructions constructed directly for agricultural production services. These include, inter alia, storage facilities for agricultural products such as storage of farmer machines and seeds, trees, wood and wood; planting, production of seeds, plant breeding facilities; livestock breeding facilities; wood harvesting, shipping; agricultural scientific research, testing, demonstration base; wildlife protection, care for forests, forest disease vector control, forest fires, timber quarantine facilities; irrigation, water supply, heating, heating, gas infrastructure; and agricultural production facilities that are required for agricultural production and management. Article 18, which has been approved for the occupancy of arable land, has taken time for the taxpayer to receive the day on which the land management takes over the notice of the farming land. Without the approval of the occupancy of arable land, the arsenal of tax obligations took place on the day when the taxpayer actually occupied arable land. Article 19 levies of cultivated land or other farmland shall be declared tax taxes on land or other farmland. Article 20 regulates the collection of taxes on arable land, in accordance with the relevant provisions of the Tax Control Act of the People's Republic of China. Article 21, this approach has been implemented effective 1 January 2008. On 18 August 1987, the People's Government of the Chilin Province issued the “Modalities for the occupation of levies in the Dyin Province” (Lealty [...]98).
Table on average taxes on cultivated land in Glin Province
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