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

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

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(Summit No. 95 of 3 July 2007 of the Government of the People of the city of Zenin considered the adoption of the Decree No. 119 of 27 July 2007 on the date of publication)

Article 1 establishes this approach in the light of the National People's Republic of China's provisional regulations on land use taxes (No. 483 of the Department of State Order).
The unit and individual taxpayers using urban land within this city shall pay land-use taxes in accordance with the provisions of this scheme.
The land referred to in the previous paragraph includes land and land within the boundaries of the various districts (including the arsenal economic technology development area, the zunciation tax area and the arsenal of the new technology industry area).
Land-use disputes were not resolved and land-use taxes were paid by units and individuals actually using land.
Article 3
There has been no nuclear launch of land-use certificates or actual use of area beyond land-use certificates, and taxpayers should be declared in real terms and the local tax authorities verify the tax.
Article IV
Levels of land-use taxes are taxed for each square metre.
(i) A total of 25 dollars;
(ii) $20;
(iii) A total of 15 dollars;
(iv) Ten dollars;
(v) Five dollars;
(vi) US$ 1.5, such as US$ 6;
(vii) A dollar equivalent.
Article 5
(i) Land used by State organs, groups of people and the military;
(ii) The land used by units allocated to the cause by the national financial sector;
(iii) Religious temples, parks, monumental lands used;
(iv) Public land, such as streets, squares, green zones;
(v) Productive land directly for agricultural, forest, pastoral, fishing (excluding agricultural-based processing sites and living, office space);
(vi) End-of-going land and renovated land, which has been approved for the start of the land and rehabilitation of the sea, from the month of use for 10 years;
(vii) All land occupied by the individual's self-occupants and landing;
(viii) The State's financial sector provides for separate exemptions for energy, transportation, water facilities and other land.
In subparagraph (i) (ii) (iii), any land for production, operation and other non-land land is not tax-free.
In addition to the provisions of article 5 of this approach, taxpayers have difficulty in paying land-use taxes, which may make requests for tax reductions to local tax authorities in the land area and are processed by local tax authorities in accordance with the relevant provisions procedures.
Article 7. Land-use taxes are calculated on a year-by-year basis and are paid twice a year, respectively, May and November.
Article 8. New land for use, in accordance with the following provisions:
(i) The arsenal of the arable land, beginning with the payment of land-use taxes at a time of one year from the date of approval of the requisition;
(ii) A non-arrigated land, which was approved for the payment of land-use taxes on a monthly basis.
Article 9. Land-use taxes are charged by local tax authorities in the land area.
Article 10 Land management should provide land-related information to local tax authorities, specifically by local tax authorities and land administration.
Article 11. The collection of land-use taxes is carried out in accordance with the National People's Republic of China's Tax Excise Administration Act, the application of the Act on the taxation of the People's Republic of China (Act No. 362 of the Department of State), and the provisional regulations on land use taxes in the People's Republic of China.
Article 12 The approach to the implementation of the provisional regulations on land use taxes in the People's Republic of China, issued by the Government of the city on 16 December 1988 (No. 9 of the Public Order of 1988).
Annex

Annex