Key Benefits:
(It was considered at the 56th ordinary meeting of the People's Government of Angué, on 26 September 2007, through the publication of Government Order No. 205 of 24 October 2007 on the date of publication) In accordance with the decision of the State Department to amend the provisional regulations on land use taxes in the People's Republic of China, the Government of the province decided to amend the application of the Land Use Tax in the town of Angué Province as follows: As a result of the merger of Article 2 and Article III, it is proposed that: “The units and individuals using land within the province's cities, city, construction town and mined areas shall pay land-use taxes in accordance with the provisions of the Regulations and this approach. The right to land use is not determined or is not resolved by a dispute, and its land-use taxes are paid by the actual users of the land. The units referred to in paragraph 1 of this article include State-owned enterprises, collective enterprises, private enterprises, shares-based enterprises, foreign enterprises and other business and business units, social groups, State organs, military forces and other units, and individuals, including individual business and other individuals.” Article 5 was amended to read: “The extent of the application of the tax on land use for each square metor shall be implemented in accordance with the following provisions: (i) Gross cities of US$ 1.5-30; (ii) Subregional cities of $12 to $24; (iii) S$0.9-18 in small cities; (iv) The town of the district, the construction of the town, the mine area between 0.6 and 12. The criteria for the division of major cities, middle cities and small cities referred to in the previous paragraph are implemented in accordance with the provisions of the People's Republic of China Urban Planning Act.” Paragraphs Page Article 9 and Article 10 were merged as Article 6 as amended to read: “Reduction of land-use taxes in accordance with the provisions of the Regulations”. Article 10: Land-use taxes are calculated in accordance with the Regulations and this approach, starting from the 2007 tax year. In addition, the text, order of the relevant provisions of this approach has been amended and adjusted accordingly. This decision is implemented since the date of publication. The Accasional Land Use Tax Implementation Approach was re-published in accordance with this decision. Annex: Land-use tax implementation approach in the town of Anguéa (amended in 2007) (Adopted by Order No. 3 of 10 February 1989, in accordance with the Decision of the Government of the People of the Anguébé Province to amend the Regulations on the Modalities for the Implementation of the Removal Taxation in the Province of Anguégué, in accordance with the Decision of the Government of the People of the Republic of Anguéla on 24 October 2007 on amendments to the Decision on Modalities for the Implementation of the Removal Taxation in the Province of Ankara) Article 1 provides for the development of this approach in line with the provisions of the Interim Regulations on Land Use in the People's Republic of China (hereinafter referred to as the Regulations). Article 2 taxpayers who use land within this province's cities, town, construction town and mined areas shall pay land-use taxes in accordance with the provisions of the Regulations and this approach. The right to land use is not determined or is not resolved by a dispute, and its land-use taxes are paid by the actual users of the land. The units referred to in paragraph 1 of this article include State-owned enterprises, collective enterprises, private enterprises, shares-based enterprises, foreign enterprises and other business and business units, social groups, State organs, military forces and other units, and individuals, including individual business and other individuals. Article 3 The area of land actually occupied by the taxpayer is subject to the land area recognized by the land-use certificates issued by the Government of more than the population at the district level. No nuclear land-use certificates have been issued to the extent that the taxpayer has been declared in real terms and that the land area verified by local tax authorities. Article IV (i) Gross cities of US$ 1.5-30; (ii) Subregional cities of $12 to $24; (iii) S$0.9-18 in small cities; (iv) The town of the district, the construction of the town, the mine area between 0.6 and 12. The demarcation criteria for the major cities, the middle cities and small cities referred to in the previous paragraph are implemented in accordance with the provisions of the People's Republic of China Urban Planning Act. Article 5 Governments of municipalities and counties should dedicate land in the region to a number of levels in accordance with the actual situation, and within the tax levels established by the Government of the province, establish the corresponding applicable tax standards and be implemented after the approval of the Government. Of these, the application of tax standards approved by the State Department and the provincial people's governments to focus on land-use taxes in poor districts could be properly reduced, but the reduction should not exceed 30 per cent of the minimum tax levels in Article IV of this scheme. Article 6. Relief from land-use taxes is implemented in accordance with the provisions of the Regulations. Article 7 The taxpayer uses land across the region and is charged by local tax authorities in the land area. Article 8 Article 9 regulates the collection of land-use taxes and is implemented in accordance with the provisions of the People's Republic of China's tax collection, regulations and this approach. Article 10 Article 11. This approach has been implemented effective 1 January 1989 and the land-use cost approach developed by various sectors is being repealed. |
