Key Benefits:
(Conducted from publication No. 207 of the People's Government Order No. 207 of 27 July 2007) Article 1 establishes this approach in line with the relevant provisions of the Special People's Republic of China Road Tax Regulations (hereinafter referred to as the Regulations). Article 2, units and individuals using land in urban, district town, construction town, mined areas, shall pay urban land use taxes in accordance with the provisions of the Regulations and this scheme. The units referred to in the previous paragraph include State enterprises, collective enterprises, private enterprises, shared enterprises, foreign enterprises and other business and business units, social groups, State organs, military forces and other units, and individuals, individual contractors and other individuals. Article 3. The local tax authorities are responsible for the collection of land-use taxes and are responsible for the provision of land-use information by the parentland resource management. Article IV measured land occupied areas by units established by the Government of the province. Until land occupied area is not measured, the following provisions are made: (i) The possession of a land-use certificate by the Government of more than the population at the district level to determine the area of land use as confirmed by the certificate. (ii) No nuclear land-use certificates have been issued, but the land registry has been registered and the area of land occupied is determined in accordance with the land area registered in the registry. (iii) No land-use certificate, land registration books are not registered, and the local tax authorities verify the land area of land occupation according to actual land use. Article 5 General, medium, small cities and district cities, construction of townships, work mined areas, and taxation: (i) The city is a city approved by the Department of State. The total number of non-agricultural population in urban areas is more than 50 million; between 200,000 and 500,000 are middle-urban; and less than 200,000 are small cities. The non-agricultural population is based on the number of official occupants by public security authorities. The taxation of cities is governed by the city. (ii) The town of the district is the town of the district-level State. The area of taxation in the district city is the city's administrative area where the district authorities are located. (iii) The construction town refers to the towns approved by the Provincial Government. The taxation of the construction town is governed by the administrative area under the construction of the town, with the exception of all land for productive operation, except for agricultural, forest, pastoral, fishing, breeding, feeding and farmer residence. (iv) The mined area is defined by the approval of the Provincial People's Government, the more developed business, the concentration of the population, in line with the State Department's set-up municipal standards, but the large medium-sized enterprise location in the construction town has not yet been established. The specific tax terms of cities, district cities, construction of townships and mined areas are determined by the municipalities in the area and by the Government of the population at the district level in accordance with local realities. Article 6 (i) Major cities are divided into three levels: US$ 15-30, US$ 2 to 24, and US$ 3 to 9. (ii) Sub-primary cities are divided into three levels: US$ 1 to US$ 24, US$ 6 to 15, and US$ 3 to 6. (iii) Small cities are divided into three levels: US$ 1-18; US$ 6 to 9; and US$ 1.8 to 6. (iv) There are three levels in the cities of the district, the construction of the town, the work of the mine, ranging from US$ 450 to US$ 12 to US$ 2.4 to US$ 6 and US$0.9 to US$ 3. The land-use tax rate in poor urban areas can be properly reduced, but the reduction shall not exceed 30 per cent of the minimum amount specified in the preceding paragraph. The establishment of townships in non-poor districts is governed by the provisions of the provisions of the levies for the production of the place of operation, in addition to the location of the Government of the town. Article 7 pays public domains such as the plant area of the urban land-use tax unit, the internal roads, gardens, greening areas, etc., which should be charged with urban land use taxes. Article 8, in addition to the conditions under the Regulations that exclude the payment of taxes on land use in towns, hospitals, childcare and kindergartens, allows for a clear distinction between schools, hospitals, nurseries, kindergartens and other businesses, which may be exempted from urban land-use taxes as provided in article 6, paragraph 2, of the Regulations. Article 9, which was approved for the land and rehabilitation of land, has been certified by the Land Resources Management to exempt from the tax on land use in towns within 10 years of use. Article 10 municipalities, districts (communes, districts) and the people's governments should, in conjunction with local realities, specifically delineate local land levels, develop specific unit tax levels within the tax levels established by the Government of the province and report on the approval of the Provincial Office of Finance and the provincial levies. Article 11. Urban land-use taxes are calculated by year and are paid in a quarterly manner, respectively in March, June, September and December. Article 12 Since the 2007 tax year, the tax on land use in towns is calculated in accordance with the provisions of the Regulations and the scheme. Article 14. The approach to the implementation of the provisional regulations on land use taxes in the People's Republic of China (No. 4 of the People's Government Order No. 4 of 16 November 1988) and the promotion of the adjustment of the scale and scope of the taxes on land use in my province (Application [2003]258). |
