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Inner Mongolia Autonomous Region, Inner Mongolia People's Government On The Revision Of The Urban Land Use Tax Measures For The Implementation Of The Decision

Original Language Title: 内蒙古自治区人民政府关于修改《内蒙古自治区城镇土地使用税实施办法》的决定

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(Summit 7th ordinary meeting of the Government of the People of the Autonomous Region of Mongolia, 17 August 2007, considered the adoption of Decree No. 151 of 23 August 2007 of the People's Government Order No. 151 of the Mongolian Autonomous Region, effective 1 September 2007)

The Government of the people of the self-government has decided to amend the Land Use Tax Implementation Scheme in the Home Mongolian Autonomous Region as follows:
The second amendment reads as follows: “Instructions and individuals using land within urban, flag city, construction town and mined areas shall be paid to urban land-use taxpayers (hereinafter referred to as levant taxpayers) in accordance with the provisional regulations on land use taxes in the People's Republic of China and the scheme (hereinafter referred to as land-use taxes).
Article 2 adds to paragraph 2, which reads as paragraph 2: “The units referred to in paragraph 2, including State 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 the individual business and other individuals”.
Article 3 has been amended to read: “The land-use tax is based on the tax base for the land area actually occupied by the taxpayer and is calculated in accordance with the prescribed tax standards. The area of land occupied is determined in accordance with the land area of land occupied by the land titling document; there is no land title document to be determined in accordance with the area of land occupied by the construction of a licence; the land titling document, the construction of a land planning licence incompatible with the actual occupied land area, or the absence of a construction of a land planning licence, the land title document, and the tax administration is calculated in accordance with the law on the basis of the land area maped by units.
Article IV amends as follows:
(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 flag city, the construction town, the mine area between 0.6 and 12.
The city, the flag and the people's government should, in accordance with the circumstances, divide the land in the region at a number of levels, set out in the tax scales established by the self-government, establish the corresponding applicable tax standards for the approval of the Government of the self-governing region, in accordance with the localities and the degree of economic prosperity.
Article 5 amends as follows: “In addition to the provisions of article 6 of the provisional regulations on land use taxes in the People's Republic of China, taxpayers have difficulty in paying their land-use taxes, and are subject to the national regulations”.
V. Modification of Article 8 as Article 7, “Use taxes are levied by local tax authorities in the land area. Land management authorities should provide land-use information to local tax authorities in the land area.”
This decision was implemented effective 1 September 2007.
The Home Mongolian Self-Autonomous Region's Land Use Tax Implementation Approach was re-issued in accordance with this decision.

Annex: Land-use tax implementation approach in the self-government area of Mongolia (Amendment 2007)
(Act No. 71 of 5 August 1996 of the People's Government of the Self-Autonomous Region of Mongolia on the revision of the Decision of the Government of the People's Party of the Interim Mongolian Self-Government on the Modalities for Land Use Tax Implementation in the Self-Autonomous Region of Mongolia)
Article 1 develops this approach in the light of the National People's Republic of China's provisional land-use tax regulations.
Article 2 contains units and individuals using land within urban, flag city, construction town and mined areas, and tax obligations for urban land use taxes (hereinafter referred to as taxpayers), which should be paid to urban land-use taxes in accordance with the provisional regulations on land use taxes in the People's Republic of China and this approach (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 The area of land occupied is determined in accordance with the land area of land occupied by the land titling document; there is no land title document to be determined in accordance with the area of land occupied by the construction of a licence; the land titling document, the construction of a land planning licence is inconsistent with the actual occupied land area, or the absence of a construction of a land planning licence, the land title document, and the tax administration is calculated in accordance with the law on the basis of the land area maped by units.
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 flag city, the construction town, the mine area of 0.6 million dollars.
Governments of the city, the flag and the people of the region should, in accordance with the circumstances, divide the land in the region at a number of levels, establish the corresponding applicable tax standards in accordance with the tax levels established by the Government of the self-governing region, with the approval of the self-government.
Article 5, in addition to article 6 of the provisional National People's Republic of China's Town Land Use Tax Regulations, makes it difficult for taxpayers to pay their land-use taxes to require regular relief, in accordance with the State-mandated procedures.
Article 6 Specific payment times are January and July each year.
Article 7 Land management authorities should provide land-use information to local tax authorities in the land area.
Article 8 regulates the collection of land-use taxes, in accordance with the National People's Republic of China's Tax Excise Management Act, the application of the Law on Taxation of the People's Republic of China and the present approach.
Article 9 The Land Use Tax Implementation of the Inutonomous Region of Mongolia (No. [1988] 177) was also repealed by the Government of the People of the Self-Government Zone on 23 November 1988.