People's Government Of Guangxi Zhuang Autonomous Region, On The Modification Of The Guangxi Zhuang Autonomous Region, Urban Land Use Tax Of The Provisional Measures For The Implementation Of Decision

Original Language Title: 广西壮族自治区人民政府关于修改《广西壮族自治区城镇土地使用税暂行实施办法》的决定

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(July 10, 2007 Executive meeting of the people's Government of Guangxi Zhuang Autonomous Region, the 69th review on July 17, 2007, the people's Government of Guangxi Zhuang Autonomous Region announced 27th as of August 1, 2007) Guangxi Zhuang Autonomous Region people's Government for decision on the provisional measures for the implementation of the urban land use tax as follows: first, adding a paragraph to article, as the second paragraph: "the units referred to in the preceding paragraph, including State-owned enterprises, collective enterprises, private enterprises, joint-stock company, 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 meter as follows: (a) 1.5 to 21 in big cities (ii) medium cities from 1.2 Yuan to 17; (c) 0.9 Yuan in small cities to 13; (iv) counties, towns, mining 0.6 Yuan to 8. "Fifth third, delete the second paragraph of article, one paragraph is added as the new second paragraph:" approved by the autonomous regional people's Government, in economically backward regions 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. "Four sixth article, and delete the last sentence:" be measured or the issuance of land use certificates, as stipulated in the new area.
    "In addition, the changes to the wording of individual provisions of these measures.
    This decision shall take effect on August 1, 2007.

    The Guangxi Zhuang Autonomous Region, and township land use tax of the provisional measures for the implementation of corresponding amendments shall be made according to this decision, republished.
    Attachment: interim implementation measures for the Guangxi Zhuang Autonomous Region, urban land use tax (revised 2007) (November 15, 1989, 3rd, released on July 17, 2007 the people's Government of the Guangxi Zhuang Autonomous Region people's Government of Guangxi Zhuang Autonomous Region, on amendments to the Guangxi Zhuang Autonomous Region, urban land use tax revision of the interim measures for the implementation of decisions) article in accordance with the People's Republic of China interim regulations on urban land use tax, combined with this practice, these measures are formulated. Second article land using tax in following range levy: (a) City: refers to by State approved formed of city of urban; (ii) County: refers to County Government location of County City; (three) formed town: refers to by autonomous regions Government approved established of formed town of town government location of town district; (four) workers mine: refers to business compared developed, population compared concentrated, meet State provides of formed town standard, but yet established formed town of medium industrial and mining enterprises location.
    Levy and industrial and mining areas by city and county governments to comment, escalate local tax bureaus of the validation of the autonomous region.
    Cities, counties, cities, towns townships and industrial and mining areas of specific tax base determined by the city and county governments according to local conditions. Article in the use of land within the introduction (including State-owned land and collective ownership of land, the same below) unit and individual taxpayers for a land-use tax.
    Land-use rights has made it clear, by units and individuals with land tax; land-use right is not determined or the dispute is not resolved, by actual units and individuals who use the land tax; land-use right owner not in the seat of the land, or actual use of the land by the escrow 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.
    Fourth land use tax year tax per square meter was as follows: (a) 1.5 to 21 in big cities (ii) medium cities from 1.2 Yuan to 17; (c) 0.9 Yuan in small cities to 13; (iv) counties, towns, mining 0.6 Yuan to 8. Fifth of municipal and county governments should be within the range specified in this article fourth, according to the municipal development, economic prosperity and land use in different circumstances, taxed the area's land is divided into a number of levels, and to identify areas under the jurisdiction of the applicable tax rate.
    Autonomous region people's Government Executive, district of city, County (City) Municipal Government approved the implementation of the district.
    Approved by the autonomous regional people's Government, in economically backward regions 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.
    Sixth land use taxes to taxpayers in the introduction area within the footprint of the actual area of the tax basis.
    Taxpayers actual occupied of land area, where holds County above Government issued of land using certificate (containing land expropriation approved file, with) of, by certificate confirmed of occupied area calculation; yet holds certificate, but occupied land has about sector organization measurement of, by measurement units determine of occupied area calculation; both not holds certificate, and not after measurement of, taxpayers truly declared occupied land area, tax organ be approved.
    Article seventh formula for calculating land use tax: its total tax payable = taxable land occupied area x applicable tax rate article eighth of the People's Republic of China interim regulations on urban land use tax of sixth (a), (b), (c) referred to their land refers to land used by the unit itself of non-production and operation of land.
    Nineth article on following with to can exemption land using tax: (a) personal all of live housing and the courtyard with to; (ii) property management sector in rent adjustment reform Qian by rent of residents housing with to; (three) duty-free units workers family of hostel with to; (four) collective and personal do of various school, and hospital, and nursery, and kindergarten with to; (five) by Treasury, and national tax General provides duty-free of other with to.
    Tenth of taxable land and tax-free land changes, according to the following provisions: (a) the origin of tax-free land to taxable land, from changing the month calculation of tax, (ii) origin of taxable land into tax-exempt land, from changing the month tax, but the tax is not refundable.
    11th annual land use tax levied, divided into upper, in two installments in the second half, specific tax deadlines determined by the city and County Tax Office.
    12th land-use tax collection and administration in accordance with 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.
                                                                                13th article of the rules implemented on January 1, 1990.