Key Benefits:
(The 50th ordinary meeting of the Government of the Northern Province, held on 23 September 2005, considered the adoption of the Decree No. [2005] of 30 September 2005] of the Order of the People's Government of the Northern Province of the River, which came into force on 1 November 2005) The Northern Province People's Government has decided to amend the application of taxes in Northern Province as follows: Article 6, paragraph 1, was amended to read: “The tax rate is 4 per cent. However, the individual purchases a general housing rate of three per cent.” Paragraph 2 amends as follows: “The State otherwise provides for implementation”. Article 7 adds a paragraph to read as paragraph 3: “The tax leakage may be entrusted by the real estate valuation body to assess land, housing prices borne by the owner of the land, housing rights.” iii. “The tax shall be taxed in Article 8 and shall be charged in accordance with the tax basis and the tax rate provided for in Article 5 of this scheme.” The revision reads: “The tax shall be taxed and shall be calculated on the basis of the tax basis and rates set out in Articles 6, 7 and 7 of this scheme.” Article 9, paragraph 1, reads as follows: (i) State organs, utilities, social groups, military units bear land, houses directly for office, teaching, medical, scientific research and military facilities. The office is used to refer to the land, houses, which are directly used in office or directly for office services, such as the office (consistency), public-use stores, garbage, employee meals. For teaching purposes are the land, houses that are directly serving teaching services, such as classrooms, libraries, theatres, meals, student accommodations, office and internships. Access to medical care means land, homes, etc., directly for medical care. For scientific research, it refers to land, homes, etc., directly serving scientific research. Military facilities are used to refer to military command operations on the ground and on the ground; military airports, ports, terminals; military treasury, battalions, training sites, test sites; military communications, navigation, observation stations and other land directly used for military facilities; homes.” 5) In article 9, paragraph 1, “Support of social forces approved by the executive authorities for education at the district level or by the labour administration, including units, private schools, etc., and in the case of a full-time school directly for teaching services, the transfer of the right to housing is exempted from taxation”. As article 9, paragraph 2, and as amended, “Permanent schools approved by the executive authorities of education at the district level or by the Ministry of Labour and Social Security shall be exempted from taxation on land, housing rights transferred directly to teaching services in the full-time schools. Article 11 amends to read: “Every tax exemption in compliance with the provisions of laws, regulations and regulations shall be granted by the taxpayer for damages, which amounts to less than five thousand dollars, shall be granted by the district-specific tax levying agency; the amount of the tax is over tens of $50 million, or less than 1 billion dollars, the tax administration of the registered area shall be approved by the tax authority of the tax administration; The tax levy shall be reported by the top-level tax levied agency within thirty days of the date of approval.” Delete article 20. At the same time, the order and part of the provisions were adjusted accordingly. This decision is implemented effective 1 November 2005. The Northern Province's Customary Tax Implementation Approach is released in accordance with this decision. Annex: Maximization of tax enforcement in Northern Province (Amendment 2005) (Act No. 14 of the Northern Province People's Government Order No. 14 of 10 September 2002 on the revision of the Decision of the Government of the Northern Province of the River on 23 September 2005 to amend the application of taxes in the northern province of the River) Article 1 establishes this approach in the light of the Special People's Republic of China's provisional tax regulations (hereinafter referred to as the Regulations) and the Rules for the Implementation of the Interim Tax Regulations of the People's Republic of China (hereinafter referred to as the Rules) and the relevant laws, regulations and regulations. Article 2 taxpayers who are responsible for the transfer of land, housing rights in the administration of the province and individuals are taxed on the basis of this approach. This approach refers to the acquisition of land, housing rights, including by concessions, purchase, grant, exchange. The right to land, housing is referred to in this approach to land tenure and housing ownership. Article 3 (i) State ownership of land use. The land-use-use-owner pays costs to the State for the delivery of land-use rights, and the State gives land-use rights to land-use persons within a certain period of time. (ii) Transfer of land-use rights. The land-users transfer land-use rights to other units and individuals by sale, grant and exchange or other means, excluding the transfer of land tenure in farms, in-house State land tenure in forest areas and in rural collective land tenure. (iii) The sale, grant and exchange of homes, including construction of houses. The sale of homes means the sale of their homes by all of the houses, by the endowment, in kind, intangible assets or other economic interests. Housing grants and grants refer to the transfer of their homes to the grantee by all the house. The housing exchange refers to the exchange of houses among all house owners. Article IV presents the financial sector at all levels of land, housing. Article 5 (i) The right to land, the right to housing is a capital investment and crediting unit. (ii) The right to land, housing is owed to debt. (iii) The right to land, housing, in the form of awards. (iv) The right to land, housing, in the form of pre-moval or prepayment. Article 6. However, the individual purchases a general housing rate of three per cent. The State also provides for implementation as prescribed. Article 7 (i) State ownership of land use, sale of land-use rights, sale of homes and the sale of property is priced. (ii) Land-use grants, housing grants and approval by tax authorities for the sale of land-use rights, market prices for the sale of homes or for the assessment of prices. (iii) The exchange of land-use rights, house exchanges, land-use rights and home ownership, and the difference in the exchange of land-use rights, housing prices are taxed by a party that pays monetary, physical, intangible assets or other economic interests. The exchange of prices is equal and is free of charge. (iv) The acquisition of land-use rights by means of allocation, and the transfer of property shall be subject to an additional tax by the owner. Its tax is based on the payment of royalties or land benefits. This approach refers to the prices determined by the land, the right to housing as a transfer contract, including the monetary, in kind, intangible assets or other economic interests paid by the bearer. Competent prices are clearly lower than market prices and are unjustifiable, and tax authorities can be approved in the light of the assessment of prices or market prices. The tax levying agency could entrust the real estate valuation agency with an assessment of land, housing prices borne by the owner. Article 8. The tax shall be taxed and shall be calculated on the basis of the tax basis and the rate provided for in Articles 6, 7 and 7. The tax calculation formula should be: The tax shall be calculated in the national currency. The transfer of land, the right to housing is settled by foreign exchange, which is calculated in the currency of the people's currency market exchange as published by the Chinese People's Bank on the date of the tax obligation. Article 9 is in accordance with one of the following conditions, which may be reduced or exempted from taxation: (i) Exclusive taxes on the part of State organs, utilities, social groups, military units that bear land, houses directly for office, teaching, medical, scientific research and military facilities. The office is used to refer to the land, houses, which are directly used in office or directly for office services, such as the office (consistency), public-use stores, garbage, employee meals. For teaching purposes are the land, houses that are directly serving teaching services, such as classrooms, libraries, theatres, meals, student accommodations, office and internships. Access to medical care means land, homes, etc., directly for medical care. For scientific research, it refers to land, homes, etc., directly serving scientific research. Military facilities are used to refer to military command operations on the ground and on the ground; military airports, ports, terminals; military treasury, battalions, training sites, test sites; military communications, navigation, observation stations and other land directly used for military facilities. (ii) The first purchase of public housing by urban workers, with the approval of the Government of the people at the district level, is exempted from taxation within the State's standard area. More than a portion of the country's standard area should be paid in accordance with the provisions. (iii) The taxpayer uses the State's fees for the confiscation of its land, housing, resettlement expenses, reoccurcation of land, housing rights, which do not exceed land, housing compensation, settlement fees and tax exemptions; and the portion of the payment of compensation and resettlement expenses should be paid. (iv) Removal of housing by force majeure, granting relief or tax exemptions. (v) The taxpayer bears the right to beauty, desert, pastoral, fishing, for agricultural production and free of charge. (vi) In accordance with the relevant laws of my country and the provisions of bilateral, multilateral treaties (agreement) concluded or attended by my country, foreign consular offices, United Nations institutions and their diplomatic representatives, consular officials and other diplomatic personnel should be exempted from taxation, as confirmed by the Ministry of Foreign Affairs. (vii) Other tax relief projects provided by the State. The National School, approved by the Government's Ministry of Education, or by the Ministry of Labour and Social Security, is exempted from taxes on land, housing rights transferred directly to teaching services in the full-time schools. Article 10 taxpayers are in accordance with a reduction or exemption provision and shall apply to tax authorities in land, housing sites within ten days of the date of the contract for the transfer of land, housing rights. The laws, regulations, regulations and regulations do not expressly specify projects that are deducted and removed, and any units and individuals shall not be allowed to do so. Article 11 exempts tax deductions consistent with the provisions of laws, regulations and regulations, which are granted by the taxpayers for damages, which amounts to less than five thousand dollars, for approval by the district-level tax levy agency; for a total of 500,000 yen, less than 1 billion dollars, for the tax administration of the area covered by the billing area; for more than €1 billion for tax purposes and for approval by the provincial tax authorities. The tax levy shall be reported by the top-level tax levied agency on the date of approval. Article 12 Customary tax obligations arise when the taxpayer enters the day of the transfer of the land, the right to housing, or when the taxpayer obtains other contracts, agreements, contracts, contracts, documents, documents, confirmations, etc. Article 13 taxpayers shall, within 10 days of the date of the tax obligation, issue tax declarations to tax authorities in the land, housing sites and pay taxes within the period specified by the tax administration. More than the tax period, the tax levy shall be charged by the tax administration in accordance with the relevant national law. The taxpayer is unable to pay the tax on the basis of the tax period prescribed by the tax administration, which is granted by the taxpayer, whose payment is granted by the provincial tax levying authority and may extend the payment of the tax payable to a maximum of three months. The taxpayers who have paid their taxes for the approval of the extension have not received the lag. Article 14. The tax levying authority shall determine whether the taxpayer's first-hand tax certificate is completed and that no tax shall be paid by the owner and the owner of the house. Article 15. The taxpayer's obligation to pay taxes on land, housing uses should be added to the collection and exemption of taxes. The tax levying authority, after the taxpayer's processing of tax taxes, should be granted to the taxpayer in a timely manner the payment of the tax certificate, which was compiled by the provincial tax levying agency, and confirmed in a copy of the tax levy on land, housing rights contracts. Article 17 taxpayers shall be subject to a tax certificate or to a deduction, exemption procedures to the land administration and the property administration to conduct registration procedures relating to the transfer of rights. In the case of land management, housing management, procedures for registration of changes in land, housing rights, the taxpayer has not taxed land, property rights are transferred from the seals of the Authority, and the rights of the land, housing are not subject to registration procedures. Land management, property management should provide the tax levying authority with information and assist the tax levying agencies to collect taxes by law. The taxpayer has paid a tax but has not been able to carry out the signed land, housing rights transfer contracts, to apply for the levies and to grant the tax upon confirmation by the authorities. The tax levying authority may carry out the audit of the taxpayer in accordance with the law, and the taxpayer shall provide information, such as books, tax records, transaction proceedings, with theft, tax evasion, tax evasion, and be charged with criminal liability under the law. Article 20 regulates tax levy, in accordance with the provisions of the Regulations, Rules and this approach and related laws, administrative regulations. Article 21, this approach has been implemented effective 1 October 2002. |
