Beijing Municipal People's Government On The Revision Of The Beijing Municipal Implementation Of People's Republic Of China Interim Regulations On Urban Land Use Tax Measures Decided

Original Language Title: 北京市人民政府关于修改《北京市实施〈中华人民共和国城镇土地使用税暂行条例〉办法》的决定

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(April 17, 2007 Beijing City Government 64th times Executive Conference considered through April 27, 2007 Beijing City Government makes 188th, announced since announced of day up purposes) Beijing City Government decided on Beijing city implementation straddling People's Republic of China town land using tax interim regulations approach for following modified: a, and third article modified for: "land using tax to taxpayers actual occupied of land area for meter tax according to, in accordance with this approach provides of tax calculation levy. Area of land occupied by construction land use planning permits or land ownership documents of land area; no planning permit for construction or land ownership documents, with taxpayers truthfully reported and verified by the local tax authorities over land area.
    "Second, fourth, revised as follows:" the city's land-use tax brackets is divided into six levels, year tax per square meter as follows: "level land 30;" secondary land 24; "three-stage land 18;" grade 12; "five lands 3;" six land 1.5 Yuan. "The Division of the land tax bracket range, the Beijing local tax authorities in the light of Beijing State-owned land use right level range of benchmark land determined and adjusted. "Three, and fifth article modified for:" following land from paid land using tax: "(a) State, and civic, and army use of land;" (ii) by financial organ allocated Career funding of units use of land; "(three) religious temple, and Park, and places use of land;" (four) Municipal Road, 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 the use of the exemption from land-use tax of 10 years from the month "(VII) tax as stipulated separately by the Ministry of energy, transportation, water conservancy facilities and other sites.
    "Four and eighth amended as:" taxpayers should be in place within the time limit prescribed by the tax authorities to the local tax authority to the area of land use quantities basis for land registration. "The taxpayers of changes in land use, shall from the date of change in the 30th, registration to local tax authorities for tax registration procedures land situation. "Five article Nineth, amended to read:" taxpayers should be paid to the local tax authority, where the land land use tax. Land is located is inconsistent with taxpayer register, determined by the municipal local tax authorities in accordance with the relevant provisions of the State tax sites.
    "Delete the Nineth article. Six, added a pair as the tenth: "land administration authorities shall regularly provide information on land ownership to local tax authorities for information, and the specific measures formulated by the local tax authorities in conjunction with city authorities,. "Seven, tenth to 11th and be amended as:" 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 implementation rules of tax collection and management law and the relevant provisions of the city.
    "Eight, by deleting article 11th.
    Nine, by deleting article 12th.
    In addition, according to this decision, for name, individual text and articles modify and adjust accordingly. This decision shall come into force as of the date of.

    December 30, 1988, Beijing Municipal People's Government Beijing Government issued [published in document 1988]115, 6th of June 12, 1998, Beijing Municipal decree modifying the Beijing Municipal implementation of People's Republic of China interim regulations on urban land use tax measures republished as modified under this decision. Report: Beijing Municipal implementation of the People's Republic of China interim regulations on urban land use tax approach (revised 2007) (December 30, 1988, Beijing Municipal People's Government Beijing Government issued [published in document 1988]115 6th order of June 12, 1998, the Beijing Municipal People's Government for the first time on April 27, 2007, 188th order of Beijing municipality second amendment) article in accordance with the People's Republic of China interim regulations on urban land use tax (referred to below as the
    Ordinance), combined with the municipality, these measures are formulated.
    Article in urban, suburban administrative area of the city, far area, on the outskirts of the county seat (the county seat) and formed the town of units and individuals, industrial and mining area land use, urban land use tax (hereinafter referred to as land-use tax) the taxpayer shall, in accordance with the Ordinance and these rules, paying land-use tax. Article III land use taxes to taxpayers the actual occupation of the land area of the tax basis in accordance with this regulation is imposed by the tax calculation.
    Area of land occupied by construction land use planning permits or land ownership documents of land area; no planning permit for construction or land ownership documents, with taxpayers truthfully reported and verified by the local tax authorities over land area.
    Of the fourth article of the urban land use tax brackets is divided into six levels, year tax per square meter as follows: a land 30; secondary land 24; three-stage land 18; grade 12; five land 3; six land 1.5 Yuan.
    Division of land tax bracket range, the Beijing local tax authorities in the light of Beijing State-owned land use right level range of benchmark land determined and adjusted.
    Fifth article following land from paid land using tax: (a) State, and civic, and army use of land; (ii) by financial organ allocated Career funding of units use of land; (three) religious temple, and Park, and places use of land; (four) Municipal Road, 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 10 years;
    (G) tax as stipulated separately by the Ministry of energy, transportation, water conservancy facilities and other sites.
    Sixth there is difficulty in paying land-use tax of the taxpayer, after the taxpayer apply for exemption, by the local tax authorities in accordance with the prescribed procedures.
    Seventh article of the urban land use tax year tax pay twice, tax period is from April 1 to April 15 and from October 1 to October 15 each year.
    Eighth taxpayers should be in place within the time limit prescribed by the tax authorities to the local tax authority to the area of land use quantities basis for land registration.
    Taxpayers to change use of land shall be from the date of change in the 30th, registration to local tax authorities for tax registration procedures land situation. Nineth taxpayers should be paid to the local tax authority, where the land land use tax.
    Land is located is inconsistent with taxpayer register, determined by the municipal local tax authorities in accordance with the relevant provisions of the State tax sites.
    Article tenth of land administration agencies should provide land information to local tax authorities on a regular basis, and the specific measures formulated by the local tax authorities in conjunction with city authorities,.
    11th 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 implementation rules of tax collection and management law and the relevant provisions of the city.
  12th these measures shall come into force on November 1, 1988.