Key Benefits:
(Act dated 8 May 2007 from the date of publication, No. 302 of the Order of the People's Government of the Northern Province of Lake Lakes, dated 19 May 2007) Article 1, in order to strengthen tax administration for urban land-use persons, regulate income at the level of urban land and promote the rational use of urban land, develop this approach in line with the provisions of the provisional regulations on land use taxes in the People's Republic of China (hereinafter referred to as the Regulations) and related laws, regulations. Article 2 taxpayers who use land within the province's cities, towns, construction and mined areas shall pay land-use taxes in accordance with the provisions of the Regulations and this approach. The specific scope of taxation in urban, district, construction town and mined areas is determined by the municipality, the people of the counties, in accordance with the provisions of the law. Article 3 has units and individuals with land-use rights and taxpayers for land-use taxes. The rental of land is the taxpayer. The right to land is shared with a share of the total area of land used by a wide range of parties, calculated to pay land-use taxes separately. The right to land is not determined or the right to land is not settled by the dispute, and land-use taxes are paid by the actual land users or the owner. Article IV taxpayers shall tax land area to the extent that the land area is actually occupied by the taxpayers determined by the land, mapping the management; no land mapping exercise has been carried out to determine the land area determined by the land use certificate of the territorial administration of the land at the district level above; no nuclear declaration of land use certificates has been made, while land-use rights are fully resourced, land-use land-use is defined by the territorial administration at the district level, and the lack of land ownership, area information, and the taxpayers must declare the land area of the actual land area to be verified by local authorities. Article 5 Article 6 Adjustments to the specific levies of land use taxes across the province are developed by the Ministry of Finance with the provincial levies and approved by the Government of the People of the province; regional changes in land hierarchy require commensurate increases or lower the implementation standards of specific taxes and the approval of the commune and district governments. Article 7. Local tax authorities shall be at the same level as the land-use tax level (where the integrated level has not yet been determined, by commercial level). Article 8. In addition to Article 6 of the Regulations for the exemption of land-use taxes, the following land shall be exempted from land-use taxes: (i) All residential homes and homes of individuals; (ii) All types of schools, hospitals, nurseries, kindergartens and welfare homes that are self-ustained by units and individuals; (iii) The proportion of the total number of practitioners by persons with disabilities; (iv) With the approval of the land management in the district and the suspension of land-use tax procedures by local tax authorities, the land-recovered land and the renovated land will be removed for five years from the use of the month. Article 9, in addition to article 6 of the Regulations and Article 8 of this approach, the taxpayer's payment of land-use taxes has identified difficulties requiring regular relief, and is authorized in accordance with the terms of tax administration after the approval by the competent local tax authorities. Article 10 should be taxed and tax-free land is not easy to delineate clearly, and the tax credits shall be determined by the competent tax authorities on the basis of actual use. In addition to agricultural, forest, pastoral, fish-producing land, welfare enterprises, land-based land-use and land-use land-use land-use land-use land-use land-free units and individuals use land for the production of land or rent-free land tenure rights from the next month of changing land use and rental land rights, land-use taxes are paid under this scheme. Article 11 The payment of taxes was declared within 10 December. The land use is not subject to one year or to the period of recovery of tax exemptions, which is calculated on a monthly basis. Article 12. New land for use, in accordance with the following provisions: (i) Newly cultivated land, beginning with the payment of land-use taxes one year after the date of approval; (ii) Newly recruited non-arricultural land, which pays land-use taxes for the second month of approval. Newly used arable land and non-arable land are based on the type of land determined by the land administration. Article 13. The taxpayer shall carry out the tax declaration to local tax authorities in accordance with the time period specified by the tax authorities. New units or individuals who acquire the right to land and change in the use of the levant land shall be registered by local tax authorities within 30 days of the new acquisition of land tenure and changes in the use of the levies. Article 14. Land-use taxes are administered by local tax authorities in the land area. Land, planning, mapping management should provide relevant information to the same local tax authorities in a timely manner, in conjunction with the management of land-use taxes by local tax authorities. Article 15. Management of land-use taxes is carried out in accordance with the provisions of the People's Republic of China's tax collection, regulations and this approach. Article 16 is implemented since the date of publication. The Land Use Tax Implementation of the Towns in Northern Lakes Province, issued on 21 February 1989 (No. 3 of the Provincial Government Order). Annex |
