Key Benefits:
(Adopted at the 97th ordinary meeting of the People's Government of the Province of San Suu Kyi on 27 June 2007 by Decree No. 197 of 30 June 2007 on the date of publication) The Government of the province has decided to amend the following approach to the implementation of the provisional regulations on land use in the towns of the People's Republic of China: Article 2 adds a paragraph to read as paragraph 2: “The unit referred to in paragraph 2, including State-owned enterprises, collective enterprises, private enterprises, corporate enterprises, foreign enterprises and other business and business units, social groups, State organs, military forces and other units, and the alleged individual, including individual business and private individuals”. Article 3 adds to paragraph 3 as follows: Delete article 5. Article 6 has been changed to Article 5 with the effect that: “Every city, district city, construction town, mined area land use tax has been taxed for each square kilometre. (i) S$ 1.5 to $30 in the city of Françoise; (ii) S$ 1.2-24 in the municipalities other than the city of Francis, Blue Island; (iii) S$0.9-18 in non-resident areas; (iv) The town of the district, the construction of the town, the mine area between 0.6 and 12 dollars.” V. Article 7 should read Article 6 as follows: “The Government of the People of the Region, the District and the District (market) shall dedicate the land of the area under its jurisdiction to a number of levels, in accordance with the tax levels set out in article 5 of this scheme, to establish the corresponding tax standards for approval by the people of the province on a case-by-step basis”. Article 8 has been replaced with Article 7, with the following modifications: “The economically less developed regions under the urban planning area of the establishment area have difficulty in implementing the tax levels set out in this scheme, which may be charged in accordance with the tax scale set out in Article 5, paragraph 4, of this scheme, with the approval of the Government. “The minimum levies for the implementation of the economically less developed regions need to be lower than the minimum tax levels set out in article 5 of this scheme and should be submitted to the Government of the Provincial People for approval.” Article 9 was replaced with Article 8 by amending the following: “Every individual resident house and yardlander and licensed welfare enterprises are exempt from the payment of land in accordance with national provisions”. Delete article 13. Delete article 14. Article 12: “In 2007 tax year, land-use taxes are calculated in accordance with the provisions of the provisional regulations on land use taxes in the towns of the People's Republic of China and this approach. “The tax year referred to in the previous paragraph shall be taxed from 1 January to 31 December”. In addition, the order of the provisions of this approach is adjusted accordingly and the language of individual provisions is revised. This decision is implemented since the date of publication. The Modalities for the Implementation of the Provisional Regulations on the Land Use of the People's Republic of China Towns were re-published in accordance with this decision. Annex: Modalities for the implementation of the Special People's Republic of China's provisional regulations on land use taxes (Act of Decision No. [1989]7 of 15 January 1989 issued by the Government of the People's Republic of Korea, in accordance with the Decision of 30 June 2007 on amending the provisional regulations on land use in the provinces of the People's Republic of China) Article 1, in order to rationalize the use and savings of urban land, regulate land-level incomes, improve land-use efficiency, strengthen land management, develop this approach in line with the provisions of the Provisional Regulations on Land Use Taxation in People's Republic of China Towns and relevant laws, administrative regulations. Article 2 taxpayers who use land within this province's cities, town, construction town and mined areas shall pay land-use taxes for the urban land use taxes (hereinafter referred to as land-use taxes). 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, including individual business and other individuals. Article 3. Regional scope of taxation on land use taxes: (i) Municipal urban planning areas in the area established; (ii) The location of the people's government in the non-constructioned areas, the city of district and the town of construction; (iii) The location of large-scale medium-sized mining enterprises (hereinafter referred to as mined areas) that are more developed in the business sector, are concentrated in the population, in line with the State Department's established construction of townships. The economically less developed regions under the urban planning area of the establishment area are covered by taxation, which is determined by the communes of the area; the specific regional scope of taxation in the municipalities of the non-constructed areas, townships, construction of the town's government, which is determined by the Government of the county (communes); and the removal of land-use taxes in the mined areas should be approved by the Government of the province. Exemptation of land-use taxes is carried out in accordance with article 6 of the provisional National People's Republic of China City Land Use Tax Regulations. Article IV. Land-use taxes are based on the calculation of the land area actually occupied by taxpayers. The taxpayer holds a land-use certificate issued by the Government of more than the people of the district, which is calculated in accordance with the land area recognized by the certificate; no nuclear land-use certificate has been issued, subject to a tax claim by the taxpayer and subject to a declaration by the city, the district (market) tax authorities. Article 5 cities, zones, construction townships, land use taxes in the mined areas ranged from annual taxes per square kilometre. (i) S$ 1.5 to $30 in the city of Françoise; (ii) S$ 1.2-24 in the municipalities other than the city of Francis, Blue Island; (iii) S$0.9-18 in non-resident areas; (iv) The town of the district, the construction of the town, the mine area between 0.6 and 12. Article 6 Article 7. The economically less developed regions under the urban planning area of the establishment area are difficult to implement the tax levels set out in the scheme, which are subject to the approval of the Government of the Provincial People, can be charged in accordance with the tax scale set out in Article 5, paragraph 4, of this scheme. The minimum tax standards imposed by the economically less developed regions need to be lower than the minimum tax levels set out in article 5 of this scheme, which should be submitted to the Government of the province for approval. Article 8 Article 9. The tax of taxpayers has been difficult and, with the approval of the competent tax authorities, the land-use tax can be credited. Article 10 The specific payment period is determined by the tax sector of the district (market, area). Article 11. Land-use taxes are charged and administered by local tax authorities in the land area. The land administration sector should provide information such as land tenure to the tax authorities in the land area. Article 12 The tax year referred to in the previous paragraph was expiring from 1 January to 31 December. Article 13 |
