Key Benefits:
(Summit No. 123 of the Government of the Sichuan Province on 3 July 2007 to consider the adoption of the Decree No. 7-1 of 23 July 2007 of the People's Government of the Sichuan Province, effective 1 August 2007) Article 1 provides for the rational use of urban land, the regulation of land-level incomes, the enhancement of land-use benefits, the strengthening of land management, and the development of this approach in line with the provisional regulations on land use taxes in the People's Republic of China. Article 2 taxpayers who use land in urban, district town, construction town and mined areas shall pay land-use taxes in accordance with the provisions of 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, including individual business and other individuals. Article 3 The former land occupied area information is provided by the Land Administration of the People's Government (communes, areas); local land management has difficulties and is provided by the Government of the People's Republic of the District (communes, areas) in accordance with the circumstances. Article IV (i) Gross cities of $6-30; (ii) S$ 4.5-24 in middle cities; (iii) S$3-18 for small cities; (iv) H$ 1.5 to 12 in the city of the district (unless to include the sub-missions of section 5); (v) The establishment of townships, the mine area and the State of Gyanza, the State of Adam, the National Self-Autonomous Regions in all districts and other regions of the State of Hunger, as well as the territorial Government's approval of the territorial Government of 0.6 to 8). Article 5 Governments of municipalities (States), districts (communities, districts) should dedicate land in the region to a number of levels, in accordance with the realities of the region, to establish the corresponding tax standards within the tax levels set out in article IV of this approach, and to report to the Government of the province after approval. Article 6, with the approval of the Provincial People's Government, applies to land-use taxes in economically lagging areas may be properly reduced, but the reduction shall not exceed 30 per cent of the corresponding minimum tax levels set out in article IV of this scheme. The applicable tax standards for land use taxes in developed regions of the economy can be properly improved, subject to approval by the Ministry of Finance. In the area specified in Article 4, paragraph 5, of this approach, the application rate for land-use taxes needs to be increased but not above the limit set out in article 4, with the approval of the Government. Article 7. The following land shall be exempt from the payment of land-use taxes: (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 and fishing; (vi) End-of-going land and renovated land, which has been approved for arsenal, from 5 to 10 years from the month of use; (vii) The Ministry of Finance provides for separate exemptions for energy, transportation, water facilities and other land. Article 8, in addition to article 7 of the present approach, the taxpayer's payment of land-use taxes has made it difficult to pay for regular relief, which is approved by the National General Directorate of Taxation after the approval of the provincial local tax authorities. Article 9. Newly expropriated land, in accordance with the following provisions: (i) The arsenal of the arable land, which started to pay land-use taxes by 1 year of the date of approval; (ii) A non-arrigated land, which was approved for the payment of land-use taxes on a monthly basis. Article 10 The specific payment period is due until 20 May and 20 November, respectively. Article 11. Land-use taxes are collected by local tax authorities in the land area. Land management authorities should provide information on the land-use rights of taxpayers to local tax authorities in the land area. Article 12. Management of land-use taxes is carried out in accordance with the National People's Republic of China's tax collection and the provisions of this approach. Article 13 Article 14. This approach is implemented effective 1 August 2007. |
