Xinjiang Uyghur Autonomous Region, Xinjiang Uygur Autonomous Region People's Government On The Revision Of The Implementing < Interim Regulations On Urban Land Use Tax > Decision Rules

Original Language Title: 新疆维吾尔自治区人民政府关于修改《新疆维吾尔自治区实施<城镇土地使用税暂行条例>细则》的决定

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Of the implementing rules for the Xinjiang Uygur Autonomous Region, Xinjiang Uygur Autonomous Region people's Government for decision read as follows:

One, merge the articles II and III, as a second, amended as: "the autonomous region within the administrative area of the city, County, town, industrial units and individuals using land in the area, for urban land use tax payer (hereinafter taxpayer), shall, in accordance with the regulations and the provisions of the implementing regulations and township land use tax. "Industrial and mining areas referred to in the preceding paragraph, refers to cities, counties, towns, and other large and medium enterprises, offices, living quarters, special customs supervision as well as the location of the various clusters.

” II, and will seventh article to sixth article, modified for: "County (City) Government should according to this area municipal construction status, and economic prosperity degree, and premium level, situation, developed land using tax specific programme, will this area land designated is divided into several grade, according to Xinjiang Uyghur autonomous region, town land using tax years tax range table (schedule) provides of tax range, determine corresponding of applies tax standard, by State, and city (to) Government (Administrative Office) audit Hou, reported autonomous regions Government approved announced implementation.

” Addition of a paragraph, as the second paragraph: "approved by the autonomous regional people's Government, of economically backward areas and township land use tax applicable tax rate can be reduced, but shall not exceed the amount of the Xinjiang Uyghur autonomous region, urban land use tax year the tax rate table (schedule) 30% the minimum tax.



Third, the eighth to seventh and amended as: "the following lands are exempt from urban land use tax:

(A) the State organs, mass organizations, the military use of land;

(B) the financial sector funds allocated by the State unit of their own land;

(C) the religious temples, parks and places of their own land;

(D) municipal streets, squares, green areas and other public lands;

(E) directly employed in farming, forestry, animal husbandry and fisheries production;

(F) approved the renovation of abandoned land, from the use of urban land use tax payment in the month from five to ten years; (VII) national financial institutions tax exemption on energy, transportation, water conservancy facilities and other sites.

” Four, and will Nineth article to eighth article, modified for: "except Ordinance and this implementation rules seventh article provides outside, taxpayers engaged in national encourages, and support industry or social public career and for force majeure, occurred serious losses or suffered major loss, paid town land using tax does have difficult need regularly relief of, by County (City) place tax organ approved, and reported autonomous regions place tax organ record.



Five, in the Xinjiang Uyghur autonomous region, urban land use tax year the tax rate table (schedule) is revised as follows:



Xinjiang Uyghur autonomous region, urban land use tax year the tax rate table



Area



Year per square meter range



1



Urumqi (County, town)



1.5-30 yuan



2



In Yining, Tacheng city, and, and, and Altay, and Bole, and shihezi city, and Changji, and Turpan, Gaochang area, and Hami, Korla, Aksu, Kashgar city, and, and, and fukang city, wusu city and the kuitun



1.2-24



3



Hotan city, the city of artux city, wujiaqu city, tumushuke municipality, the city of Aral, bei Tun city and Horgos, Alataw pass city, the city of tiemenguan



0.9-18



4



Counties, towns, industrial and mining areas

0.6-12 Note: States and cities (to) people's Government (Administrative Office) location, adjacent to County and township land use tax standards, should work with States and cities (and) people's Government (Administrative Office) of urban and township land use tax, where standards are similar.

In addition, the text of individual articles and order be amended and adjusted.

This decision take effect on November 16, 2015.

Implementing rules of the Xinjiang Uyghur autonomous region, corresponding amendments shall be made according to this decision, republished.

Xinjiang Uygur Autonomous Region to implement

The urban land use tax provisional rules

(February 4, 1989 the Government published on October 29, 2007, 4th "Xinjiang Uyghur autonomous region, Xinjiang Uygur Autonomous Region people's Government on the revision of the implementation of decisions of the rules of the interim regulations on urban land use tax" amendment for the first time on November 16, 2015 "Xinjiang Uyghur autonomous region, Xinjiang Uygur Autonomous Region people's Government on the revision of the implementation of decisions of the rules of the interim regulations on urban land use tax," the second amendment)

Article in accordance with the People's Republic of China interim regulations on urban land use tax (hereinafter referred to as the regulations) regulations, combined with State practice, these rules are formulated.

The second autonomous region within the administrative area of the city, County, town, industrial units and individuals using land in the area, for urban land use tax payer (hereinafter taxpayer), shall, in accordance with the regulations and the provisions of the implementing regulations and township land use tax.

Industrial and mining areas referred to in the preceding paragraph, refers to cities, counties, towns, and other large and medium enterprises, offices, living quarters, special customs supervision as well as the location of the various clusters.

Article on urban land use tax to taxpayers the actual occupation of the land area of the tax basis, calculated by application of the provisions of the tax levy.

Fourth regional tax authority shall, in accordance with the following provisions, determine the taxpayer's occupation of land area:

(A) units and individuals using land, land use permits or approval of the land and resource management area is contained in document; exceeded the approved land area and no approval or not to issue land use permits, to verified the actual occupation of the land area is subject;

(B) belong to two or more units of property right of buildings and courtyards, land use permits or approval of the land and resource management area is contained in document without approval or not to issue land use permits, the respective percentage of the actual area occupied shall prevail;

(C) land for rental housing, subject to the gardens around the buildings and building the actual area occupied.

The fifth autonomous region and township land use tax is imposed by the applicable tax rate and standard, according to the Xinjiang Uygur Autonomous Region on urban land use tax year the tax rate table (schedule).

Autonomous region within the people's Government of the tax provisions in the Bill, according to the economic development of the autonomous region, adjust the applicable tax rate.

Sixth article County (City) Government should according to this area municipal construction status, and economic prosperity degree, and premium level, situation, developed land using tax specific programme, will this area land designated is divided into several grade, according to Xinjiang Uyghur autonomous region, town land using tax years tax range table (schedule) provides of tax range, determine corresponding of applies tax standard, by State, and city (to) Government (Administrative Office) audit Hou, reported autonomous regions Government approved announced implementation.

Approved by the autonomous regional people's Government, of economically backward areas and township land use tax applicable tax rate can be reduced, but shall not exceed the amount of the Xinjiang Uyghur autonomous region, urban land use tax year the tax rate table (schedule) 30% the minimum tax.

Article seventh the following lands are exempt from urban land use tax:

(A) the State organs, mass organizations, the military use of land;

(B) the financial sector funds allocated by the State unit of their own land;

(C) the religious temples, parks and places of their own land;

(D) municipal streets, squares, green areas and other public lands;

(E) directly employed in farming, forestry, animal husbandry and fisheries production;

(F) approved the renovation of abandoned land, from the use of urban land use tax payment in the month from five to ten years;

(VII) national financial institutions tax exemption on energy, transportation, water conservancy facilities and other sites.

Eighth subject to the regulations and the rules for the implementation of the seventh section provided, taxpayers engaged in the State shall encourage and support or social welfare and experiencing serious losses due to force majeure or to suffer heavy losses, there is difficulty in paying land-use tax need periodic relief, by County (City) approval by the local tax authorities, and submitted to the State tax authorities for their records.

Nineth regulations sixth article III provisions exempt units of production and management of urban land use tax services business, use the tax-free units of land for building facilities, according to the operator to pay urban land use tax; exempt units leased land for construction of facilities, the lessor according to pay urban land use tax. Tenth and township land use tax from his local taxation authorities.

Management of land and resources departments to apply for the use of the land units, individuals or the issuance of land use permits issued approving the use of land files at the same time, approval documents, documents a copy to use land unit is located where the tax authorities.

11th and township land use tax year, in April and October in two installments each year, paying taxes for a period of one month at a time.

12th a taxpayer shall, in accordance with the deadline set by local tax authorities, ratification of the land and resources department file, land use permits, crossed floor plans, planning and land ownership, location, use of materials and tax registration form, tax registration with the local tax authority.

Taxpayers of new land should be in approving the use of the date of registration in the 30th.

Taxpayers increase or decrease land, assignment and transfer of the land use right paid shall, from the date of transfer, transfer registration in the 30th.

Tax exemption unit of land shall be in accordance with the provisions of this article, handling registration, tax exemptions and levy, verified by the local tax authorities issued a levy, tax exemption certificate.

13th town land use tax collection and administration and illegal treatment, in accordance with the People's Republic of China taxation Administration Act and these rules and regulations. 14th these rules come into force on the date of promulgation.

Is imposed by the tax amount calculated in accordance with the regulations with effect from November 1, 1988.

Schedule:



Xinjiang Uyghur autonomous region, urban land use tax year the tax rate table



Area



Year per square meter range



1



Urumqi (County, town)



1.5-30 yuan



2



In Yining, Tacheng city, and, and, and Altay, and Bole, and shihezi city, and Changji, and Turpan, Gaochang area, and Hami, Korla, Aksu, Kashgar city, and, and, and fukang city, wusu city and the kuitun



1.2-24



3



Hotan city, the city of artux city, wujiaqu city, tumushuke municipality, the city of Aral, bei Tun city and Horgos, Alataw pass city, the city of tiemenguan



0.9-18



4



Counties, towns, industrial and mining areas

 0.6-12 Note: States and cities (to) people's Government (Administrative Office) location, adjacent to County and township land use tax standards, should work with States and cities (and) people's Government (Administrative Office) of urban and township land use tax, where standards are similar.