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(Summit No. 46th ordinary meeting of the People's Government of the New Boyangur Self-Autonomous Region, 26 October 2007, considered the adoption of the Decree No. 147 of 29 October 2007 of the People's Government Order No. 147 of 29 October 2007 of the Forces nouvelles (effective 29 October 2007) The Government of the people of the Nigong Autonomous Region has decided to amend the provisional regulations for the implementation of the Town Land Use Tax Regulations in the Autonomous Region of the Forces nouvelles. The second amendment reads as follows: “The city, district, construction, mined areas are divided into seven categories of areas within the administrative area of the self-government area and are charged with land-use taxes according to the seven tax levels”. Article 3 amends to read: “In areas where land-use taxes are collected, units and individuals using land are taxpayers for urban land use taxes (hereinafter referred to as taxpayers) and should pay urban land-use taxes in accordance with the provisions of the Regulations and the present Rules. The units referred to in the previous paragraph include State enterprises, collective enterprises, private enterprises, shared enterprises, foreign enterprises and other business and business units, social groups, State organs, military forces and other units, and individuals, including individual businesses and other individuals. Article 6 has been amended to read: “The extent and criteria for the application of taxes on the use of land-use taxes in the self-governance area are implemented in accordance with the scale of the annual taxes on land use in the town of Uighur Autonomous Region (forthcoming). The Government of the people of the self-governing region, within the tax levels set out in the Regulations, adjusts the application of the tax margins in due time, in accordance with the economic development status of the autonomous region.” Article 7 amends as follows: “The Government of the People of the Region shall, in accordance with the state of construction in the region, the degree of economic prosperity and the level of local prices, make the application in accordance with the regional categories and tax levels set out in the Nangul self-government (scheduled schedule), and the approval by the Government of the Autonomous Region of the implementation by the State, the Government of the city and the Regional Administration. V. Article 9 amends as follows: “In addition to the tax relief provided under article 6 of the Regulations and Article 8 of the present Rules, the taxpayer has suffered significant losses as a result of force majeure, such as natural disasters, and does not have the ability to tax tax tax relief to be taxed in accordance with the terms and procedures of the State relating to tax relief”. In addition, the letter and order of the implementation of individual provisions of the Rules are modified and adjusted accordingly. This decision has been implemented effective 29 October 2007. Urban land-use taxes are calculated in accordance with the provisions of the Interim Regulations on Land Use Tax in People's Republic of China Towns and the Rules for the Implementation of the Temporary Regulations on Urban Land-Use Taxation in the Autonomous Region of Yighur. In accordance with this decision, the Rules for the Implementation of the Provisional Regulations on the Land Use of Towns in the Nigong Self-Government Zone have been revised. Annex: Execution of the Rules of the Provisional Regulations on the Land Use of Towns (Amendments of 2007) in the Nangur self-government area (Act No. 4 of the Order of the People's Government of the Autonomous Region of 4 February 1989, in accordance with the decision of the Government of the Uighur Self-Government of 29 October 2007 to amend the Autonomous Region of the Forces nouvelles to implement the provisional regulations on land use in towns) Article 1 establishes the application rules in the light of the provisions of the provisional National People's Republic of China City Land Use Tax Regulations (hereinafter referred to as the Regulations). Article 2 Article 3. In areas where land use taxes are collected, units and individuals using land are taxpayers for urban land use taxes (hereinafter referred to as taxpayers) and should pay urban land-use taxes in accordance with the provisions of the Regulations and the present Rules. The units referred to in the previous paragraph include State enterprises, collective enterprises, private enterprises, shared enterprises, foreign enterprises and other business and business units, social groups, State organs, military forces and other units, and individuals, including individual business and other individuals. Article IV. Land-use taxes are based on the tax base for the land area actually occupied by the taxpayer, which is calculated in accordance with the prescribed amount of applicable taxes. Article 5 (i) Lands used by units and individuals for purposes of land-use certificates or approval by land resource management; land area beyond approval of land area and approval documents or the issuance of land-use certificates to be verified; (ii) Building property rights and premises belonging to more than two units to the extent that the area contained in the land-use certificate or the approval of the documents by the land-use resource management is contingent on the proportion of the area actually occupied by them; (iii) The area of rental of homes is subject to the actual occupancy of the area in the buildings and the buildings. Article 6 The Government of the people of the self-governing region, within the tax levels set out in the Regulations, adjusts the application of the tax margins in due time, in accordance with the economic development status of the autonomous region. Article 7. The Government of the People of the District (market) shall, in accordance with the state of construction in the region, the degree of economic prosperity and the level of local prices, make applicable standards in accordance with the regional categories and tax levels set out in the Nangur self-government region (scheduled schedule), which are approved by the self-government. Article 8 may, in addition to Article 6 of the Regulations, reduce or exclude tax on land use in towns: (i) Schools, hospitals, kindergartens run by entrepreneurship units and individuals; (ii) Amphetized trade market; (iii) The five-year exemption from urban land use from the approved annual departure from the approved land of desert or renovated mountains; (iv) The housing system reform operations unit, which is sold to the individual worker, has one-time public housing; (v) Exemptive land authorized by the Government of the People of the Autonomous Region. Article 9, in addition to the tax relief provided for in article 6 of the Regulations and in accordance with Article 8 of the present Rules of Implementation, the taxpayer has suffered significant losses as a result of force majeure, such as natural disasters, and does not have the ability to tax tax relief and to proceed in accordance with the State's relevant tax relief terms and procedures. Article 10, subparagraphs (i), (ii), (iii) of the Regulations provides for the production of business services organized by units that are exempt from taxation on the use of urban land, the use of land used by the construction facility of the tax-free units, and the payment by the operators of land-use taxes for the rental of units, and the payment of land-use taxes by the renter. Article 11. Town land-use taxes are collected by local tax authorities in the land area. While land resource management provides units for the use of land, individuals approves the use of land documents or nuclear land-use documents, copies of documents should be sent to local tax authorities where land units are located. Article 12. Urban land-use taxes are calculated on a year-by-year basis and are paid twice a year in April and October each month. Article 13. The taxpayer shall, in accordance with the time period specified by local tax authorities, have approval documents, land use certificates, linear maps, planning maps and land rights, place, use of field material and tax registration forms, to the local tax authorities for tax registration. The new land used by taxpayers should be declared within thirty days of the date of ratification. The increased or reduced use of taxpayers shall be registered within thirty days of the date of transfer. In accordance with this article, the land used by the duty-free unit shall be subject to the verification by the local tax authorities of the granting of a certificate of tax exemption, in accordance with this article. Article 14. Article 15. The application of this rule shall be carried out from the date of publication. The calculation of tax amounts is carried out in accordance with the Regulations, effective 1 November 1988. Schedules: scales of annual taxes on land use in the town of Uighur Autonomous Region |
