Key Benefits:
(Adopted at the 62th ordinary meeting of the People's Government of Southern West Province on 9 August 2007, No. 160 of the Order of the People's Government of Southern West Province on 13 August 2007 on the date of publication) In accordance with the decision of the State Department to amend the provisional regulations on land use taxes in the People's Republic of China, the Government of the province has decided to amend the Land Use Tax Implementation Approach to the Towns of the Province of the Province of the Philippines as follows: 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 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 town of the district, the construction of the town, the mine area between 0.6 and 12 dollars.” Article 7 amends as follows: “The application of the tax on land use in poor areas, with the approval of the Provincial People's Government, may be properly reduced, but the reduction shall not exceed 30 per cent of the minimum tax levels in Article IV of this scheme. The application of tax standards for land-use taxes in developed regions of the economy can be properly improved, with specific increases being made by the Government of the People of the District (communes, areas) to be approved by the Ministry of Finance on a case-by-case basis after the approval of the Government of the province. Article 8 amends as follows: (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, inter alia, free of charge, energy, transport, water facilities and other places of use.” V. Article 10 amends as follows: “The taxpayers have a difficulty in paying their land-use taxes under the provisions of which they require regular relief, and the taxpayers apply to local tax authorities, on a case-by-step basis, to local tax authorities”. Delete article 13. In addition, the wording of the individual provisions of this approach is revised. This decision is implemented since the date of publication. The Land-Use Tax Implementation Scheme in the Province of Southern West Province was re-published in accordance with this decision. Annex: Land-use tax implementation approach in the provinces of Jangsi (Amendment 2007) (Act of 1 April 1989 [1989]34, the first revision of the Decision of the Government of the Southern West Province to amend the Implementation of the Reimbursement of the Land-Use Taxation in the Province of Southern West Province, in accordance with the Second Revision of Government Order No. 74 of 17 February 1998 and in accordance with paragraph 3 of the Decision of 13 August 2007 concerning the revision of the Land-Use Tax Implementation Scheme in the Province West Province) Article 1 establishes this approach in accordance with the provisions of article 13 of the Provisional Regulations on Land Use in the People's Republic of China (hereinafter referred to as provisional regulations). Article 2 units and individuals who use land within the province's cities, towns, construction and mined areas are taxpayers (hereinafter referred to as taxpayers), and should pay land-use taxes in accordance with the provisions of the Provisional Regulations and this approach. 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 (i) Where the taxpayer holds a land-use certificate issued by the Government of more than the people at the district level, the area of land recognized by the certificate; (ii) The area of land identified in the confiscation of land documents, at the district level, shall be subject to the approval by the Government of the people at the district level; (iii) Unless land-use certificates and no land-use approval documents are issued by the taxpayer to local tax authorities, and the acquisition of land-use taxes has been verified by local tax authorities in the district (market, area). Reimbursement will be made when land measurements or nuclear land-use certificates are to be found. 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 town of the district, the construction of the town, the mine area between 0.6 and 12. Article 5 Large, medium, small cities and district cities, construction of townships, and mined areas are defined according to the following criteria: (i) The total number of non-agricultural population in urban and peripheral areas is more than half a million larger cities; 200,000 to 500,000 are middle cities; less than 200,000 are small cities. The non-agricultural population is based on the number of official scriptions by public security authorities. (ii) The town of the district refers to the location of the people's government of the district. (iii) The construction town refers to the location of the Government of the town, which was approved by the Provincial People's Government (excluding the villages under its jurisdiction). (iv) The mined area refers to the location of a small and medium-sized enterprise that is more developed in the business of the industry, which is more concentrated in the population and does not have a construction town. The specific terms of taxation in the suburbs of cities, the city of the district, the town of construction and the mined areas are determined by the municipalities, districts and the people of the region on the basis of local realities. Article 6. Governments of municipalities, districts and territories should, in accordance with local circumstances, dedicate land in the region to a number of levels, establish the corresponding applicable tax standards, and be implemented after approval by the local tax authorities of the province. The provincial local tax authorities may make reasonable adjustments based on actual circumstances and determine the start of adjustments. Article VII, with the approval of the Government of the Provincial People's Government, applies tax standards for land-use taxes in poor areas may be appropriately reduced, but the reduction shall not exceed 30 per cent of the minimum tax levels set out in article IV of this scheme; the application of the tax standards for land use in the economically developed regions may be appropriately improved, with a specific increase in the number of people in the district (communes, areas) whose implementation is approved by the Ministry of Finance after the approval of the Provincial Government. Article 8 (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 IX, in addition to the land provided for in the preceding article, the remaining land-use taxes are exempted from the provision of local tax offices in the province. Article 10. The taxpayer's difficulty in paying land-use taxes according to the provisions requires regular relief, which is made by the taxpayer to local tax authorities, and is governed by the local tax administration. Article 11 The specific date is determined by the local tax authorities in the district (market, area). Article 12. Management of land-use taxes is governed by the National People's Republic of China's tax collection and the relevant provisions of this province. Article 13. This approach is being implemented in conjunction with the Provisional Regulations. |
