Hainan Province, The Implementation Of The People's Republic Of China Interim Regulations On Urban Land Use Tax Measures

Original Language Title: 海南省实施《中华人民共和国城镇土地使用税暂行条例》办法

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(September 29, 2007 Executive session of the Hainan Provincial people's Government for the 127th on October 3, 2007, Hainan Provincial people's Government announced order No. 208, come into force on the date of promulgation) first in order to make rational use of land and improve land use efficiency, according to the People's Republic of China interim regulations on urban land use tax (hereinafter referred to as the regulations) and related laws and regulations, combined with the province, these measures are formulated.
    Article in within the administrative area of the province's cities, counties, towns, industrial zones, development zones, units and individuals who use the land within the resort, for urban land use tax (hereinafter referred to as land-use tax) the taxpayer shall pay the land use tax.
    Third article land using tax of tax range: (a) Haikou, and Sanya urban (containing village in the) and suburb; (ii) County (City), and autonomous Government where of town; (three) town government location and town area within has to construction with to of regional; (four) Province Government approved established of mining district; (five) State and Province Government approved established of zone; (six) State and Province Government approved established of tourism resort.
    Fourth, Haikou, Sanya, various development zones and tourist resort, land use tax year tax per square meter ranges from 1.5 to 24; taxing other regional land use tax year tax per square meter ranges from 0.6 Yuan to 12.
    Fifth of municipal, County, autonomous county people's Government and the Yangpu economic development zone administration within the range specified in this article fourth, according to various locations, build status and conditions such as the level of economic development, will land in the region is divided into a number of levels, and to develop the appropriate tax rate, submitted to the provincial people's Government Executive.
    Approved by the provincial people's Government, poor municipalities, counties, autonomous counties use taxes apply to the land tax rate can be reduced, but reduce the amount shall not exceed the provisions of this article fourth 30% of the minimum tax. Sixth article except Ordinance sixth article of provides outside, following land exemption land using tax: (a) school, and Technology Museum, and Science Museum, and library (room), and cultural centers (room), and Stadium, and hospital, and kindergarten, and nursery, and homes for, public public career of units use of land; (ii) railway subgrade, and station field with to, highway subgrade with to, port terminal, and road with to, airport runway, and apron and the security district with to, water, and hydropower engineering with to, lost oil, and lost tracheal road with to, transmission line, and variable electric facilities with to
    And (iii) buildings in the mining areas, forest, oil, salt production, safety Depot, explosive areas.
    Seventh residents ' own itself as residential land and land for low-rent housing, land-use tax suspended. Eighth land use tax year calculated and paid quarterly.
    Pay in the 10th after the quarter ended.
    Year tax liability of less than 1000 Yuan, payment made by cities, counties, autonomous counties and the Yangpu economic development zone local taxation departments of the authority.
    Nineth land use taxes to taxpayers the actual occupation of the land area of the tax basis, calculated according to the provisions of tax levy.
    Taxpayer's actual determination of the area of land occupied, based on land area occupied of land use right certificates to confirm; not yet issued by the land use right certificate, land area used by the taxpayers to declare, verified by the local tax authorities to determine, pending the issuance of land use right certificates to confirm the occupation of land area and then be adjusted.
    Tenth taxpayers should be within 30th of the land management Department for approval to use the land, the actual occupation of land ownership, size, location, usage, where the land is located, such as the Inland Revenue Department for registration.
    Land-use right transfer, the transferee shall from the date of signing of the contract in the 30th, the related information to the local tax department to handle registration of changes of the land is located.
    Departments in charge of land to local taxation departments to provide land, where the land is available. 11th these measures come into force on the date of promulgation.
                                                          December 11, 1988, Hainan Province, Hainan Provincial people's Government released the detailed rules for the implementation of urban land use tax repealed simultaneously.