Implementation Measures For The Gansu Provincial And Township Land Use Tax

Original Language Title: 甘肃省城镇土地使用税实施办法

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Implementation measures for the Gansu Provincial and township land use tax

    (November 4, 2011 the 93rd meeting of the people's Government of Gansu Province passed November 8, 2011 in Gansu province people's Government promulgated as of January 1, 2012, 85th) article in accordance with the People's Republic of China interim regulations on urban land use tax (hereinafter the "regulations"), combined with the facts of the province, these measures are formulated.

    II articles, within the administrative region of this province's cities, counties, towns, industrial units and individuals using land in the area, shall be paid in accordance with the provisions of the Ordinance and these rules, and township land use tax (hereinafter "land tax"). Units and individuals who owned land article third, land-use tax taxpayers.

    Land lease, the lessor for taxpayers; a total of of land, consists of a total of Parties according to their share of actual use of the land area in total area, calculated separately paying land-use tax; land-use right is not determined or unresolved land ownership disputes, land use tax paid by the actual use of the land or the person in possession.

    Fourth specific land-use tax for tax determined in accordance with provincial standards.

    Article fifth land use taxes to taxpayers the actual occupation of the land area of the tax basis, calculated in accordance with the applicable tax rate levied.

    Taxpayers actual occupied of land area, to land management sector issued of land using certificate confirmed of occupied land area for associate; yet issued land using certificate, and land right is information complete of, to land management sector determine of land area for associate; missing land ownership, and area information of, by taxpayers declared occupied land area, to place tax sector verified determine of land area for associate.

    Lands management departments should provide land to the local tax Department, where the land is available.

    The sixth City (State), County (city, district) people's Government shall, in accordance with the actual situation, will land in this region is divided into several levels within the applicable range established at the provincial people's Government, formulate corresponding tax rate applicable, submitted to the provincial people's Government Executive.

    Changes in land, city (State), County (city, district) people's Governments shall promptly adjust the applicable tax rate, submitted to the provincial people's Government Executive.

    Except as provided in article sixth of seventh article, but following enlistment or land-use tax exemption:

    (A) schools, museums, libraries, science museums, Science Museum (room), cultural centers (stations), art galleries, sports arenas (Museum), hospitals, kindergartens, welfare homes, homes for the elderly and other public welfare units for their own use exempt from;

    (B) authorized by the Civil Affairs Department or social welfare units of proportion and placement of persons with disabilities meet the State exemption;

    (C) tax-exempt entities own dormitory exemption;

    (D) land for low-rent housing and land for public rental housing are exempt from;

    (E) the resident-owned residential land claims for enlistment.

    Eighth Division of taxable and tax-exempt land is not easy to clear, which the land is located where tax determined according to the actual usage of the land.

    Tax-free land land use changed, changes should be included in the taxable scope, from changes in land use month, paying land-use tax in accordance with these measures. The Nineth land use taxes collected by the tax department where the land is located.

    Taxpayers whether or not independent, where the land is located should be tax paying land-use tax. Tenth land use tax year, made in installments.

    In May and November for the purpose of storage.

    Land-use of less than one year or exempt tax recovery should the expiry time of less than one year, monthly conversion is counted.

    11th a taxpayer should be issued by the Department of land management land-use procedures in the 30th, submission to local taxation departments, where the land ownership of land, the size, location, usage and other related information, and handle registration.

    Land use change, transfer, the Parties shall in the 30th after the change, relevant information to the local tax department to handle the change of land is located. 12th these measures come into force on January 1, 2012.