Key Benefits:
(Reviewed at the 58th ordinary meeting of the Government of the People of Chilin Province, held on 17 September 2002, the adoption of the Decree No. 143 of the People's Government Order No. 143 of 29 October 2002) The provincial Government decided to amend the Land Use Tax Implementation Scheme in the town of Glin Province as follows: The first amendment to article 2, paragraph 1, reads as follows: Article 2, paragraph 2, was amended to “produce land-use gold mining zones and their taxation authorizations to be determined by the State's people”. Article 5 amends as follows: (i) S$ 0.5-8 in the main cities (Charter, Glin); (ii) Subregional cities (at the city level) 0.4 to 6 dollars; (iii) S$0.3-4 in small cities (at the district level); (iv) S$0.2 to US$ 2 in the district city; (v) The construction of townships, the mining area of 0.2 to 1 dollars.” Article XIV amends “Specific issues in the application of this approach”, which are interpreted by the provincial local tax authorities”. This decision has been implemented effective 1 January 2003. The Land Use Tax Implementation Scheme in the Province of Glin is revised accordingly in accordance with this decision. Annex: Urban land use tax implementation in Glin Province (Amendment, 2002) (Act No. 34 of the People's Government Order No. 34 of 17 July 1990, as amended by the Decision of the People's Government of the Chilin province of 29 October 2002 on the revision of the Land-Use Tax Implementation Scheme in the town of Glin Province) Article 1 establishes this approach in line with article 13 of the provisional National People's Republic of China's Town Land Use Tax Regulations. Article 2 Regional and other urban areas under the jurisdiction of the urban administration. The city of the district (the towns of the people of the district). iii. Construction of a town (in towns where the Government of the town is located). The mining area (in line with the State Department's set-up municipal standards, but no major medium-sized mining enterprises have been established. Removal of land-use taxes and their scope of taxation authorize the municipality and the State's people's Government to determine. Article 3 The taxpayer with the right to land is not located in the land area, which is taxed by the escrowder or the actual use of the person; the right to land is not determined or vested in the dispute; and the actual use of the tax. Article IV. Land-use taxes are taxed on the land area actually occupied by the taxpayer, in accordance with the prescribed tax. Article 5 Thousands of United States dollars. Between 0.4 and 6 dollars in secondary cities (at the municipal level); ACHIEVEMENTS Thousands of United States dollars. V. Construction of townships, €0.2 to 1000. Article 6. The city, the people of the district, in accordance with conditions such as the construction of the city and the degree of economic prosperity, divided the land into a number of levels and set up the corresponding applicable tax standards within the scope set out in article 5 of this scheme, with the approval of the provincial government. As approved by the Government of the Provincial People, the application of tax standards for land-use taxes in economically lagging areas could be reduced, but the reduction should not exceed 30 per cent of the minimum tax levels set out in article 5 of this scheme. Article 7. Relief from land-use taxes is governed by the relevant provisions of the State and the province. Article 8 The payment period is 10 months for the last month of each quarter. Article 9 Article 10 Changes in the number of land used by taxpayers shall be made available to tax authorities in the land area within 30 days of the change. Article 11. Land management authorities shall cooperate with tax authorities in the management of land-use taxes and provide information on land-use rights to tax authorities in a timely manner. Regulation of the collection of land-use taxes, in accordance with the relevant provisions of the Special People's Republic of China's provisional regulations for the regulation of tax collection and management of tax collection in Glin Province. Article 13 Article 14. Specific issues applicable to this approach are explained by the provincial local tax authorities. Article 15. This approach has been implemented effective 1 January 2003. |
