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

Original Language Title: 吉林省人民政府关于修改《吉林市城镇土地使用税实施办法》的决定

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(July 9, 2007 Jilin Province Government 8th times Executive Conference considered through July 24, 2007 Jilin Province Government makes 189th, announced since August 1, 2007 up purposes) Provincial Government decided on Jilin province town land using tax implementation approach for following modified: a, and will third article modified for: "land using tax by has land right of State-owned enterprise, and collective enterprise, and private, and joint-stock enterprise, and foreign investment enterprise, and foreign enterprise and other enterprise, institutions, and Social communities, government agencies, armed forces and other units, individual businesses, as well as other personal contributions. Seat of the land right to use taxpayers ' money in the land, by the custodian or actual use of tax; land-use right is not determined or the dispute is not resolved, used by real people pay taxes. "II, and will fifth article modified for:" land using tax each square meters land years tax following: (a) big city: 1.5 Yuan to 24 Yuan; (ii) medium City: 1.2 Yuan to 18 Yuan; (three) small city: 0.9 Yuan to 14 Yuan; (four) County: 0.6 Yuan to 9 Yuan; (five) formed town, and mining district: 0.6 Yuan to 6 Yuan. "Third, the addition of an article, as the sixth:" from January 1, 2007, land use tax, in accordance with the People's Republic of China interim regulations on urban land use tax and the provisions of these measures calculated and paid. "Four modify article sixth, seventh paragraph:" the city and county governments, according to the municipal building, the degree of economic prosperity and other conditions, dividing the land into several levels, within the range specified in the article fifth, development of appropriate tax rate, after review by Ministry of Finance of the province, the provincial administration of local taxation, and reported to the provincial government approved the execution. "Five, and will seventh article modified for 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 regulation of land and transformation of abandoned land, From using the month on exemption from land-use tax for 5 years and 10 years; (VII) otherwise provided by Treasury tax-free land for energy, transportation, water conservancy facilities, (VIII) provisions of national and provincial land use tax relief to other lands. "Six, to modify the article to article Nineth:" land-use taxes on an annual basis, paid quarterly. Pay periods for the last month of a quarter before the 10th. Tax a larger or a smaller amount of monthly or annual payment. Specific pay period and by the cities (States) shall determine. "Seven, to modify the article 12th to 13th:" land-use tax collection and administration, according to the People's Republic of China Law on tax collection and management and the People's Republic of China interim regulations on urban land use tax and the provisions of that approach.
"This decision shall take effect on August 1, 2007.

    Of the Jilin provincial and township land use tax measures for the implementation of corresponding amendments shall be made according to this decision, republished. Attached: Jilin province town land using tax implementation approach (2007 amendment this) (July 17, 1990 Jilin Province Government makes 34th, released according to October 29, 2002 Jilin Province Government on modified straddling Jilin province town land using tax implementation approach of decided first times amendment according to July 9, 2007 Jilin Province Government on modified straddling Jilin province town land using tax implementation approach of decided second times Amendment) first article according to
    People's Republic of China interim regulations on urban land use tax, combined with the actual situation in our province, these measures are formulated.
    Second article town land using tax (following referred to land using tax) of levy range: (a) big city administrative divisions by jurisdiction of regional and other city of urban; (ii) County (County Government where of town); (three) formed town (town government where of town); (four) workers mine (meet State provides of formed town standard, but yet established town formed of medium industrial and mining enterprises location).
    Introduction of land-use tax and industrial and mining areas and its range of authorized City (States) shall determine. Article III land use tax by the land use right of State-owned enterprises, collective enterprises, private enterprises, joint-stock enterprises, foreign-invested enterprises, foreign enterprises and other enterprises, institutions, social organizations, government agencies, the military, as well as other units, individual businesses, as well as other personal contributions. Seat of the land right to use taxpayers ' money in the land.
    By the custodian or actual use of tax; land-use right is not determined or the dispute is not resolved, used by real people pay taxes.
    Article fourth land use taxes to taxpayers the actual occupation of the land area of the tax basis, in accordance with the provisions of the tax levy.
    Article fifth per square metre of land land use tax year the tax is as follows: (a) major cities: 1.5 to 24; (b) the medium cities: 1.2 to 18 Yuan (iii) small cities: 0.9 to 14; (d) the county seat: 0.6 to 9; (e) formed mining district: 0.6 Yuan to 6.
    Article sixth from January 1, 2007, land use tax, in accordance with the People's Republic of China interim regulations on urban land use tax and the provisions of these measures calculated and paid.
    Seventh of municipal and county governments, according to the municipal building, the degree of economic prosperity and other conditions, dividing the land into several levels, within the range specified in the article fifth, development of appropriate tax rate, after review by Ministry of Finance of the province, the provincial administration of local taxation, and reported to the provincial government approved the execution.
    Approved by the provincial people's Government, in economically backward regions land use tax applicable tax rate can be reduced, but reduce the amount shall not exceed the minimum tax under this article fifth 30%. 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 regulation of land and transformation of abandoned land, from using of month up from paid land using tax 5 years to 10
    And (VII) otherwise provided by Treasury tax-free land for energy, transportation, water conservancy facilities, (VIII) provisions of national and provincial land use tax relief to other lands. Nineth land use tax year calculated and paid quarterly. Pay periods for the last month of a quarter before the 10th. Tax a larger or a smaller amount of monthly or annual payment.
    Specific pay period and by the cities (States) shall determine.
    Tenth land use tax collected by the local tax authorities.
    11th taxpayers using number of changes in the land, shall from the date of the change in the 30th, changes with the local competent tax authority tax returns.
    12th land administration agencies should coordinate with the tax authorities do land use tax collection and administration, information relevant to land use rights are available to the tax authorities in a timely manner.
    13th land-use tax collection and administration, according to the People's Republic of China Law on tax collection and management and the People's Republic of China interim regulations on urban land use tax and the provisions of that approach.
    Article 14th land use tax revenues into the budget management.
    15th the specific problems in the application of these measures, the provincial local taxation Bureau is responsible for the interpretation.
                                                                                                                  16th article of the rules take effect on October 1, 1990.