Key Benefits:
(Summit 8th ordinary meeting of the People's Government of Glin, 9 July 2007, considered the adoption of Decree No. 189 of 24 July 2007 of the People's Government Order No. 189, which came into force on 1 August 2007) The provincial Government has decided to amend the Land Use Tax Implementation Scheme in the town of Glin Province as follows: Article 3 should be amended to read: “The land-use tax is paid by State enterprises with land-use rights, collective enterprises, private enterprises, shares-based enterprises, foreign enterprises and other businesses, business units, social groups, State agencies, military forces and other units, individual business and business-owners and others. The taxpayer with the right to land is not located in the land area, which is taxed by the escrowder or the actual use of the person; the right to land is not determined or vested in the licensor tax.” Article 5 was amended to read as follows: (i) Major cities: US$ 1.5-24; (ii) Secondary cities: $12 to 18; (iii) Small cities: $0.9-14; (iv) Regional cities: 0.6-9; (v) Construction of townships, mined areas: 0.6 to 6 dollars.” Article 6: Land-use taxes, effective 1 January 2007, are calculated in accordance with the provisions of the Interim Regulations on Land Use Taxation of People's Republic of China Towns and this approach.” Article 6, paragraph 1, was amended to Article 7, paragraph 1, “The city, the people of the district, in accordance with conditions such as the construction of the city, the degree of economic prosperity, divided the land into a number of levels and established the corresponding tax standards within the scope set out in article 5 of this scheme, with the approval of the provincial governor of Finance and the provincial local tax authorities”. Article 7 is amended to Article 8: “The following land shall be exempt from the payment of land: (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) Removal land, which has been approved for the start-up of land and the rehabilitation of land, from the year of use, for five years; (vii) The Ministry of Finance provides for free-charge access to energy, transport and water facilities; (viii) Countries and provinces provide for the relief of land-use taxes.” Article 8 was amended to article 9: “Un-use taxes are calculated by year and are paid by instalment. The payment period is 10 months for the last month of each quarter. The higher or less taxable amount may be paid by month or year. The duration and manner of payment are determined by the Governments of the municipalities (States). Article 12 amends Article 13 as follows: “The management of land-use taxes is carried out in accordance with the National People's Republic of China's tax collection legislation, the provisional regulations on land use taxes in the People's Republic of China and the provisions of this approach”. This decision was implemented effective 1 August 2007. The Land Use Tax Implementation Scheme in the Province of Glin is re-published in accordance with the decision. Annex: Land-use tax implementation in the town of Glin Province (Amendment 2007) (Act No. 34 of the People's Government Order No. 34 of 17 July 1990, in accordance with the Decision of the People's Government of the Chilin province of 29 October 2002 to amend the implementation of the urban land use taxation in the province of Glin, the first revision of the Decision of the People's Government of the Chilin province of 9 July 2007 to amend the implementation of the urban land-use tax application scheme in the province of Gylin Province) Article 1 establishes this approach in the light of the Special People's Republic of China's provisional regulations on land use taxes in the town of the People's Republic of China. Article 2 (i) Regional and other urban areas under the jurisdiction of major urban administrations; (ii) The town of the district (the towns of the people of the district); (iii) Construction of a town (in towns where the Government of the town is located); (iv) The mined area (in line with the State Department's set-up Towns Standards, but no major medium-sized enterprise location has been established. The land-use mining area and its scope of taxation authorizes the Government of the State to determine. Article 3 The taxpayer with the right to land is not located in the land area. The custodian or the actual use of the person's tax is taxed; the right to land is not determined or vested in the dispute, which is actually used to tax the person. Article IV. Land-use taxes are taxed on the land area actually occupied by the taxpayer, in accordance with the prescribed tax. Article 5 (i) Major cities: US$ 1.5-24; (ii) Secondary cities: $12 to 18; (iii) Small cities: $0.9-14; (iv) Regional cities: 0.6-9; (v) Construction of townships, mined areas: 0.6 to 6. Article 6 Article 7. The municipality, the people of the district, in accordance with conditions such as the construction of the city and the degree of economic prosperity, divided the land into a number of hierarchys, establishing the corresponding tax standards within the scope set out in article 5 of this scheme, with the approval of the provincial finance office and the provincial local tax authorities. As approved by the Government of the Provincial People, the application of tax standards for land-use taxes in economically lagging areas could be reduced, but the reduction should not exceed 30 per cent of the minimum tax levels set out in article 5 of this scheme. 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, which has been approved for the start-up and rehabilitation of land, free of land-use taxes from 5 to 10 years from the month of use; (vii) The Ministry of Finance provides for free-charge access to energy, transport and water facilities; (viii) Countries and provinces provide for the relief of land-use taxes. Article 9 The payment period is 10 months for the last month of each quarter. The higher or less taxable amount may be paid by month or year. Specific payment deadlines and modalities are determined by the Governments of the municipalities (States). Article 10 Article 11 Changes in the number of land used by taxpayers shall be made within 30 days of the change of tax declarations to local tax authorities in the land area. Article 12 Land management authorities shall cooperate with tax authorities in the management of land-use taxes and provide information on land-use rights to tax authorities in a timely manner. Article 13 regulates the collection of land-use taxes, in accordance with the National People's Republic of China's tax collection, the provisional regulations on land use taxes in the People's Republic of China and the provisions of this approach. Article 14. Article 15. Specific issues applicable to this approach are explained by the provincial local tax authorities. Article 16 is implemented effective 1 October 1990. |
