Key Benefits:
(The 69th Standing Committee of the People's Government of the Wider Self-Government Region, 10 July 2007, considered the adoption of the Decree No. 27 of 17 July 2007 of the People's Government Order No. 27 of 17 July 2007, which came into force on 1 August 2007) The Government of the people of the Autonomous Region decides to amend the provisional application of land-use taxes in towns of the Autonomous Region of the Wide-Trivities as follows: Article 3 adds a paragraph to read as paragraph 2: “The units referred to in the previous paragraph, 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 private individuals”. Article IV amends as follows: (i) G$ 1.5 to 21. (ii) The amount of €1.2 to 17. (iii) S$0.9 to 13. (iv) The town of the district, the construction of the town, the mine area between 0.6 and 8,000.” Paragraph 2 should be deleted as new paragraph 2: “The application of the tax on land-use taxes in economically lagging areas may be properly reduced, with the approval of the Government of the people of the self-government, but the reduction shall not exceed 30 per cent of the minimum tax levels in Article IV of this scheme”. Delete paragraph 2 at the end of paragraph 2 of Article 6: “To be calculated on the basis of new specified areas after measurement or nuclear issuance of land use certificates”. In addition, the wording of the individual provisions of this approach is revised. This decision was implemented effective 1 August 2007. The provisional application of land-use taxes in the town of the Greater Self-Government Zone was released in accordance with this decision. Annex: Provisional application of land-use taxes in the town of the Autonomous Region of the Broad-West Frontier (Amendment 2007) (Act No. 3 of the People's Government Order No. 3 of 15 November 1989, issued pursuant to Decision No. 3 of 17 July 2007 on the revision of the Decision of the Government of the People's Republic of the Greater Self-Government Zone on the provisional application of land-use taxes in towns of the Great Britain and Northern China Autonomous Region) Article 1 develops this approach in the light of the National 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) Cities: city areas that are approved by the State Department; (ii) county cities: the district town area where the population of the district is located; (iii) Construction of townships: town areas where the Government of the Town, which is approved by the Government of the People of the Autonomous Region; (iv) The mined area: a comparison of business and population concentration, in line with the State Department's set-up town standards, but no major medium-sized mining company has yet been established. The mined areas that are specifically expropriated are made by the city, the people of the district and the local tax authorities of the self-government area. The specific scope of taxation in urban areas, townships, townships and mined areas is determined by the urban and district governments on the basis of local realities. Article 3 uses land (including State land and all collective land) units and individuals for land-use taxpayers within the scope of the requisition. Land-use rights have been clear and are taxed by units and individuals with land-use rights; land-use rights have not been settled or are taxed by units and individuals actually using land; and landowners are not located in the land area and taxed by the escalator or the actual use of landowners. 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 IV (i) G$ 1.5 to 21. (ii) The amount of €1.2 to 17. (iii) S$0.9 to 13. (iv) The town of the district, the construction of the town, the mine area of 0.6 to 8. Article 5 The Government of the People's Government of the Territory of the Municipalities of the Zone was approved and the implementation was approved by the Government of the communes of the districts. As approved by the Government of the People of the Autonomous Region, the application of tax standards for land-use taxes in economically lagging areas could be properly reduced, but the reduction should not exceed 30 per cent of the minimum tax level provided for in article IV of this scheme. Article 6. Land-use taxes are based on taxes on the land area actually occupied by taxpayers in the area of exploration. The area of land actually occupied by the taxpayer, which is calculated by the area recognized by the certificate, has not yet been certified but has been calculated by the area of the area determined by the measuring unit; no certificate has been issued and no measurement has been made by the taxpayers. Article 7. Annual tax credits = actual occupancy of tax land area x applicable tax standards Article 8 of the provisional National People's Republic of China Town Land Use Tax Regulations Article 6 (i), (ii) and (iii) of the People's Republic of China refers to non-productive land used by local units themselves. Article 9 exempts land-use taxes from: (i) All residential homes and homes of individuals; (ii) The housing area of rented residents prior to changes in rental housing; (iii) The accommodation of the staff members of the duty-free unit; (iv) Various types of schools, hospitals, nurseries, kindergartens and kindergartens carried out by all groups and individuals; (v) The Ministry of Finance and the National Tax Administration provide for tax-free other uses. Article 10 shall be subject to changes in tax land and tax land, as set out below: (i) The original tax-free land converted to taxable land and calculated tax taxes from the second month of transformation; (ii) The original transfer of tax land to a tax-free land, from the second month of the transformation, but the tax has not been refunded. Article 11. Land-use taxes are collected on a year-by-year basis and are paid twice in the second half year, with a specific tax period determined by the city, the local tax authorities. Article 12. Management of land-use taxes is carried out in accordance with the National People's Republic of China's Tax Excise Management Act, the provisional regulations on land-use taxes in the People's Republic of China and the provisions of this approach. Article 13. This approach is implemented effective 1 January 1990. |
