(August 20, 2007, Yunnan Provincial people's Government, the 53rd Executive meeting by people's Government of Yunnan province, on September 7, 2007 the 143th release come into force on the date of promulgation) 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 the facts of the province, these measures are formulated.
Article in cities, counties, towns, industrial units and individuals who use the land within the planning area, taxpayers for urban land use tax, shall, in accordance with the regulations and provisions of this approach to urban land use tax payers. Units and individuals who use the land referred to in the preceding paragraph, refers to the land of the holder.
Right fails to pay urban land use tax, actual use shall be paid on behalf of urban land use tax.
Article city mentioned in these measures refers to city city, including a district of the city and the city not divided into districts; refers to the seat of the County, said County town of said towns are established pursuant to the administrative units of other towns; alleged industrial means to meet town standards, but not established towns large and medium industrial enterprises are located.
Units in these measures, including State-owned enterprises, collective enterprises, private enterprises, joint-stock enterprises, foreign-invested enterprises, foreign enterprises and other enterprises and institutions, State organs, social groups, the army and other units referred to individuals, including individual businesses as well as to other individuals. Fourth section and township land use tax to the taxpayer actually occupies a total land area of the tax basis.
Actual occupied of land area according to following approach determine: (a) has issued land using certificate of, according to land using certificate records of land area determine; (ii) yet issued land using certificate of, according to right to approved using land of organ of approved file by approved of land area determine; (three) no land using certificate and approved file of, according to taxpayers declared of actual land area determine, taxpayers declared of land area obviously partial low and no due reason of, by competent place tax organ approved;
(D) due to expansion, renovation, urban planning, increase or decrease of the land, determined in accordance with the changes to actual land area.
Fifth range of urban land use tax, in accordance with these measures attached to the implementation of the Yunnan Provincial and township land use tax form. Sixth city and county governments should be based on the facts, will land in this region is divided into several levels.
Urban land shall be divided for more than 5 levels, medium city of land should be divided into more than 4 levels, small city of land should be divided into more than 3 levels, counties, towns, mining the land should be divided into 2 or more levels.
Each level of the specific applicable tax rate, by the city, County and township land use tax, in the Yunnan province, within the range set out in the table to develop, step by step approval of the provincial executive. The seventh national and provincial key counties for poverty alleviation and development work tax rate can be reduced, but shall not exceed the amount of the fourth of the minimum amount of 30%.
Specific area of application, and the applicable tax rate by State (City) shall determine.
The eighth article sixth of the articles of the Ordinance (vi) provision of land, land administration authorities above the county level shall be obtained the certificate issued by, and verified by the local tax authorities at the county level after, to enjoy the duty-free concessions on a regular basis.
Nineth taxpayers of urban land use tax difficulties need periodic relief, after review by the competent local tax authority, submitted to the provincial local tax authorities in accordance with the relevant provisions of the State.
The tenth urban land use tax collected by the local competent tax authorities where the land is responsible for.
11th land administration agencies should be made available to the local tax authority urban land is, location, area, and approval of the new use of copies of documents and other information to assist local tax authority urban land use tax collection and administration. 12th urban land use tax year, made in installments. Tax period is divided into semesters, quarters, months.
Specific applicable tax deadlines of taxpayers by the State (municipal) local tax authorities.
13th a taxpayer shall, according to the local tax authorities to the tax declaration period, submit to the competent tax authorities and township land use tax registration forms and tax returns.
Urban land use tax registration and tax declaration form printed by provincial-level tax authorities.
14th new expropriation of land, in accordance with the regulations of the Nineth of paying land-use tax.
15th using the disputed land ownership, urban land use tax paid by actual people; after confirming the ownership of land, paid by taxpayers who acquire land according to law.
16th section and township land use tax collection and administration in accordance with the People's Republic of China taxation Administration Act and its implementing rules and the regulations and the provisions of these measures.
17th urban land use tax revenue into the local financial budget management.
The 18th since the 2007 tax year, and township land use tax in accordance with the regulations and the provisions of these measures calculated and paid. 19th article this way come into force on the date of promulgation.
Yunnan Provincial people's Government on December 16, 1988, issued by the People's Republic of China interim regulations on urban land use tax measures be abrogated in Yunnan province. 附：云南省城镇土地使用税税额表
│ 类 别 │ 税额幅度 │ 适 用 地 区 │
│ 大城市 │ 3.5-30 │ 昆明市各市辖区 │
│ 中等城市 │ 2.5-24 │符合条件的设区的市的市辖区和不设区│
│ │ │的市 │
│ 小城市 │ 2-18 │其他设区的市的市辖区和不设区的市 │
│ 县城 │ 1-12 │
All County │ ├-the-the-the-the-the-the-the-the-the ┼-the-the-the-the-the-the-the-the ┼-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the ┤ │ formed town, and mining district │ 0.8-12 │ County yiwai of formed town and meet conditions of workers mine │ └-the-the-the-the-the-the-the-the-the ┴-the-the-the-the-the-the-the-the ┴-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the ┘ =tbl/>