Jiangxi Province, Jiangxi Provincial People's Government On The Revision Of The Urban Land Use Tax Measures For The Implementation Of The Decision

Original Language Title: 江西省人民政府关于修改《江西省城镇土地使用税实施办法》的决定

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(August 9, 2007 Jiangxi Province Government 62nd times Executive Conference considered through August 13, 2007 Jiangxi Province Government makes 160th, announced since announced of day up purposes) according to State on modified straddling People's Republic of China town land using tax interim regulations of decided, Province Government decided on Jiangxi province town land using tax implementation approach for following modified: a, and second article increased a paragraph, as second paragraph: "Qian paragraph by said units, including State-owned enterprise, and collective enterprise, and Private enterprises, joint-stock enterprises, foreign-invested enterprises, foreign enterprises and other enterprises and institutions, community groups, government agencies, military units and other; referred to individuals, including individual businesses as well as to other individuals. "Second, fourth, revised as follows:" land use tax year tax per square metre in the province are determined as follows: (a) 1.5 Yuan to 30 yuan in big cities (ii) medium City 1.2 to 24; (c) the small city 0.9 to 18 Yuan (iv) counties, towns, mining 0.6 Yuan to 12. "Three, seventh revised as follows:" approved by the provincial people's Government, poor land-use tax applicable tax rate can be reduced, but reduce the amount shall not exceed the provisions of this article fourth 30% of the minimum tax. Economic and land-use tax for tax rate can be increased, which increases by County (city, district) people's Government views, step by step by the provincial people's Government after the audit, reported the Ministry of finance approved for implementation. "Four, and eighth article modified for:" following land from paid land using tax: (a) State, and civic, and army use of land; (ii) by national financial sector allocated Career funding of units use of land; (three) religious temple, and Park, and places use of land; (four) municipal Street, and square, and green zone, public with to; (five) directly for agricultural, and forest, and Mu, and fisheries of production with to; (six) by approved mountain fill sea regulation of land and transformation of abandoned land, From using the month exempt from the land use tax from 5 years to 10 years; (g) the tax as stipulated separately by the Ministry of energy, transportation, water conservancy facilities and other sites. "Five, tenth revised as follows:" taxpayers by paying land-use tax difficulties need periodic breaks, taxpayers applying to the local tax authority and progressive local taxation in accordance with the provisions.
    "Six, by deleting article 13th.
    In addition, changes to the wording of individual provisions of these measures.
    This decision shall come into force as of the date of.

    Of the Jiangxi province urban land use tax measures for the implementation of the corresponding amendments shall be made according to this decision, republished. Report: Jiangxi province urban land use tax measures (revised 2007) (April 1, 1989, Gan-Fu [1989]34 release, according to the Jiangxi provincial people's Government on November 14, 1990, the Jiangxi provincial and township land use tax added to the measures for the implementation of the relevant provisions of the first amendment to the notice, February 17, 1998, the provincial government, the 74th amendment for the second time, according to the Jiangxi provincial people's Government on August 13, 2007, modified
    Jiangxi province urban land use tax measures for the implementation of the decision of the third amendment) article in accordance with the People's Republic of China interim regulations on urban land use tax (hereinafter referred to as the interim) 13th of the rules, these measures are formulated.
    Article in the province's cities, counties, towns, industrial units and individuals who use the land within the area, are urban land use tax payer (hereinafter taxpayer) shall, in accordance with the interim regulations and these regulations paying land-use tax.
    Units referred to in the preceding paragraph, including State-owned enterprises, collective enterprises, private enterprises, joint-stock enterprises, foreign-invested enterprises, foreign enterprises and other enterprises and institutions, State organs, social groups, the army and other units referred to individuals, including individual businesses as well as to other individuals. Third article land using tax of meter tax area: (a) where taxpayers holds County above Government issued of land using certificate of, by certificate confirmed of land area for associate; (ii) on yet issued land using certificate of, to County above Government approved expropriation land file by confirmed of land area for associate; (three) both no land using certificate, and no land expropriation approved file of, temporarily by taxpayers truly to local place tax organ declared, by County (city, and district) place tax organ verified Hou, meter levy land using tax.
    Land surveying or after the issuance of land use permits, if a discrepancy is found, adjust again.
    Fourth article of the provincial land use tax year tax per square metre respectively determined as follows: (a) 1.5 Yuan to 30 yuan in big cities (ii) medium City 1.2 to 24; (c) the small city 0.9 to 18 Yuan (iv) counties, towns, mining 0.6 Yuan to 12. Fifth big, medium and small cities and counties, towns, mining areas, according to the following criteria: (a) urban and rural non-agricultural population totals more than 500,000 for large cities medium cities between 200,000 and 500,000; less than 200,000 for small cities.
    Official accounts of the non-agricultural population according to the public security authorities of the notified number.
    (B) the county seat of the County.
    (C) the town refers to the provincial government approved the establishment of the seat of the town government (does not include the jurisdiction of village).
    (D) industrial refers to industrial and commercial development, population concentration, without a formed the town's large and medium industrial enterprises are located.
    Suburban areas, counties, cities, towns townships and industrial and mining areas of the tax base, by city, County and district governments determined according to the situation on the ground.
    Sixth city, County and district people's Government shall be within the range indicated in the article fourth, according to the local conditions, will land in the region is divided into several levels, formulate corresponding tax rate applicable step by step implementation after the approval of the provincial administration of local taxation.
    Levels of local taxation on individual lots or tax, according to the actual situation, to make a reasonable adjustment, and identifying the starting time.
    Seventh article by Province Government approved, poverty area land using tax of applies tax standard can appropriate reduced, but reduced amount shall not over this approach fourth article provides minimum tax of 30%; economic developed area land using tax of applies tax standard can appropriate improve, specific improve range by County (city, and district) Government proposed views, step by step reported by Province Government audit Hou, reported Treasury approved implementation. Eighth article following land from paid land using tax: (a) State, and civic, and army use of land; (ii) by national financial sector allocated Career funding of units use of land; (three) religious temple, and Park, and places use of land; (four) municipal Street, and square, and green zone, public with to; (five) directly for agricultural, and forest, and Mu, and fisheries of production with to; (six) by approved mountain fill sea regulation of land and transformation of abandoned land,
    From using the month exempt from the land use tax from 5 years to 10 years; (g) the tax as stipulated separately by the Ministry of energy, transportation, water conservancy facilities and other sites.
    Nineth except as provided in the preceding article tax-free land, remaining exempt land-use tax, progressive local taxation in accordance with the provisions.
    Tenth taxpayers required to pay land-use tax difficulties need periodic breaks, taxpayers applying to the local tax authority and progressive local taxation in accordance with the provisions. 11th land-use tax paid for a period of: estate management pay by the month, enterprises and other units and individuals pay.
    Specific dates by County (city, district) local tax bureaus to determine.
    12th land-use tax collection and administration in accordance with the People's Republic of China taxation Administration Act and related regulations in the province.
            13th simultaneously with the interim regulations on the execution of these measures.