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(Summit 5th ordinary meeting of the Government of the People of the Autonomous Region of Mongolia, held on 19 May 2008 to consider the adoption of Decree No. 158 of 30 May 2008 of the People's Government Order No. 158 of the Mongolian Autonomous Region, which came into force on 1 July 2008) Article 1 establishes this approach in the light of the Special People's Republic of China's provisional regulations on cultivating levies. Article II refers to land used for crop cultivation. Article 3 occupies in the self-governing area or units or individuals engaged in non-agricultural construction are taxpayers who cultivate taxes. The above-mentioned units include State-owned enterprises, collective enterprises, private enterprises, corporate 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 area of land actually occupied in the previous paragraph, including the area of land occupied by authorized arable land and the area of land occupied without approval. Article 6 (i) The average tax on the cities of Hitil, the city of Pack, the city of Suldos and the city of U Sea is $36 square meters. Of these, each arable land does not exceed one acre of flags (communes, zones), which are applicable to 50 per square meters; more than one acre but not more than 2 acres (markets, areas) per square m2 applies a tax of $40 per square m2; per arable land exceeds 2 acres but not exceeding 3 acres (markets, areas) and 30 per square meters of the applicable tax; more than three acres (markets, districts) per metre; (ii) The average tax on the city of Toronbel (in the city of Caspian), the city of Gene, the city of Kurna, the city of Ulab and the city of Bachana is at 31 square meters. Of these, each arable land does not exceed one acre of flags (markets, zones), which are applicable to each square met amount to $45 per square m2; more than one acre but not more than 2 acres (markets, areas) than $35 per square m2; per arable land exceeds 2 acres (markets, areas) of 25 per square m2; and more than 3 acres of levies (markets, area) per metre; (iii) A total of 26 square meters of the average taxes of UNITA, Silin Korhole (concluding the city of Sikit). Of these, each arable land does not exceed one acre of flags (markets, zones), which apply a tax of 40 per square meters; more than one acre but not more than 2 acres (markets, areas) per square m2 applies a tax of $30 per square m2; per arable land exceeds 2 acres (markets, zones) of 20 per square m2; and more than 3 acres (markets, area) per arable area. The following administrative regions of the flag (markets, areas) are no longer authorized to apply the tax. Article 7. Finance, local tax administration authorities are responsible for the development of specific implementation programmes for the application of tax amounts in all flag districts (markets, zones) in the self-governance area, which are submitted to the Government of the self-government for approval, and changes in the area of peripheral land and economic development in accordance with flag (markets, zones) require a revision of the applicable tax, which is proposed by the Finance and Local Tax Administration authorities of the self-governance area, to request the self-government for implementation. The area of per capita arsenal (market, area) is calculated on the basis of the previous year of arable land and population data officially published by the National Statistics Agency of the Autonomous Region. Article 8 applies the amount of tax applicable in the economic technology development area by raising 25 per cent on the basis of the application of tax levels in flag (markets, zones) under article VI of this scheme. Using basic farmland, the application of tax amounts has increased by 50 per cent on the basis of the application of tax rates in flag areas (markets, areas) as set out in article 6 of this approach and in paragraph 1 of this article. Article 9. The taxation of arable land is charged by local tax authorities. The units or individuals permitted to occupies of land shall pay taxes within 30 days of the date of receipt of the notification of the land administration sector; the levant shall pay taxes on the cultivated land within 30 days of the date on which the land is actually occupied. The land administration sector should inform the local tax authorities at the same level when the notice unit or the individual are carrying out the farming land. The land administration sector has issued a capital instrument of depository approval through the arsenal of taxes or tax vouchers and other related documents. Article 10, which has been approved for the occupancy of arable land, has the duty to pay taxes on the day on which the land administration has received notification of the seizure of agricultural land by the levant; and, without the approval of cultivated land, the tax obligation takes place on the day when it actually occupied the arsenal. Article 11. The taxpayer shall pay taxes on the arsenal. 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. For reasons such as pollution, access to land, mining collapse, the destruction of arable land is detrimental to the destruction of arable land and, mutatis mutandis, the use of arable units or individuals. More than two years of unrecoverable cropland status, the taxation was not returned. Article 12 Residents of the rural pastoral area have been granted to take over new land-based homes in accordance with the criteria established for the use of arable land, reducing the taxation of arable land according to local applicable taxes. Rural residents have been authorized to relocate their homes, which do not exceed the area of the original residence base and do not collect taxes on the arable land; and exceed the area of the original home base, taxes on more than half of the arable arable land are taxed. Article 13 is difficult for the families of pastoralists in rural pastoral areas, persons with disabilities, widows alone, and residents of rural pastoral areas who live in poor mountainous areas on the basis of land, ethnic group assembly and remote mountainous areas, to pay taxes on land in which new homes are established in accordance with the standards of land, which may be exempted or taxed by the Government of the people of the town of Suhwood. Article 14. Military facilities, schools, kindergartens, nursery homes, hospitals occupies cultivated land free of arable taxes; railway lines, road routes, aircraft runways, parking machines, ports and occupies of arable land. In accordance with the ex-ante exemption or reduction of the occupation of arable land, the taxpayer changed its original use, no longer being exempted from taxation or reduced the occupancy of arable land, and should pay taxes on cultivated land within 30 days of the date of change. Article 15 occupies of farmland, pastoral lands, farmland water use, nutrients and other agro-ground buildings such as beaching in fisheries waters or non-agricultural construction, which are taxed on cultivated land, and the application of the tax amount is 70 per cent of the local occupied land. The construction of production facilities directly for agricultural production services pre-occupied agricultural land without taxes on cropland. Article 16 levies that taxpayers occupy arable land or other farmland shall declare tax taxes on land or other farmland. Article 17 regulates the collection of taxes on arable land, in accordance with the Tax Control Act of the People's Republic of China, the application of the Act on the taxation of the People's Republic of China and the relevant provisions of this approach. Article 18 The Utilization of Tax Expropriation in the Autonomous Region of Mongolia (No. 73 of the People's Government Order No. 73 of the Autonomous Region) was also repealed on 5 August 1996. |
