Article 1 These Measures are formulated in accordance with the provisions of Article 13 of the "Interim Regulations of the People's Republic of China on Urban Land Use Tax" (hereinafter referred to as the "Interim Regulations"). Article 2 All units and individuals that use land within the province’s cities, counties, incorporated towns, and industrial and mining areas are taxpayers of urban land use tax (hereinafter referred to as taxpayers) and must comply with the Interim Regulations and these Measures. Pay land use tax according to the regulations.

The units referred to in the preceding paragraph include state-owned enterprises, collective enterprises, private enterprises, joint-stock enterprises, foreign-invested enterprises, foreign enterprises and other enterprises and institutions, social groups, state agencies, the military and other units; The so-called individuals include individual industrial and commercial households and other individuals. Article 3 The taxable area for land use tax:

(1) If a taxpayer holds a land use certificate issued by the people's government at or above the county level, the land area confirmed in the certificate shall prevail;

(2) For land use certificates that have not yet been issued, the land area confirmed in the land acquisition documents approved by the people's government at or above the county level shall prevail;

(3) There is neither a land use certificate nor a land use certificate. If there is no land requisition approval document, the taxpayer shall report the facts to the local tax authorities for the time being. After verification by the county (city, district) tax authorities, the land use tax will be calculated and levied. If any discrepancies are found after the land survey or land use certificate is issued, adjustments will be made. Article 4 The annual land use tax per square meter in this province is determined as follows: (1) 1.5 yuan to 30 yuan in large cities; (2) 1.2 yuan to 30 yuan in medium-sized cities 24 yuan;

(3) 0.9 yuan to 18 yuan in small cities;

(4) 0.6 yuan to 12 yuan in counties, organized towns, and industrial and mining areas. Article 5 The scope of large, medium and small cities, counties, incorporated towns, and industrial and mining areas shall be determined according to the following standards:

(1) Urban and suburban areas with a total non-agricultural population of more than 500,000 are considered large cities ; Those with an income of 200,000 to 500,000 are medium-sized cities; those with less than 200,000 are small cities. The non-agricultural population is calculated based on the number of people with official household registration registered by the public security organs.

(2) The county seat refers to the seat of the county people’s government.

(3) Organized towns refer to the location of the town people’s government established with the approval of the provincial people’s government (excluding villages under its jurisdiction).

(4) Industrial and mining areas refer to the locations of large and medium-sized industrial and mining enterprises with relatively developed industry and commerce, relatively concentrated population, and no organized towns.

The specific taxation scope of urban suburbs, county towns, organized towns, and industrial and mining areas shall be determined by the municipal, county, and district people's governments based on local actual conditions. Article 6 The municipal, county, and district people's governments shall, within the tax range listed in Article 4 of these Measures and based on local actual conditions, divide the land in the region into several levels, formulate corresponding applicable tax standards, and submit the tax to the provincial tax level by level. Implemented after approval by the agency.

The provincial tax authorities may make reasonable adjustments to the levels or tax amounts of individual areas based on the actual situation, and determine the starting time for the adjustments. Article 7 With the approval of the Provincial People's Government, the applicable tax amount of land use tax in poor areas can be appropriately reduced, but the reduction shall not exceed 30% of the minimum tax amount stipulated in Article 4 of these Measures; the applicable tax amount of land use tax in economically developed areas can be Appropriate increase, the specific increase rate shall be put forward by the county (city, district) people's government, and submitted to the provincial people's government for review step by step, and then reported to the Ministry of Finance for approval and implementation. Article 8 The following lands are exempt from land use tax:

(1) Land used by state agencies, people’s organizations and the military for their own use;

(2) Land allocated for business funds by the state financial department Land used by the unit for its own use;

(3) Land for its own use by religious temples, parks, scenic spots and historic sites;

(4) Public land such as municipal streets, squares, and green belts;

(5) Production land directly used for agriculture, forestry, animal husbandry and fishery;

(6) Approved land for reclamation and transformation of abandoned land, starting from the month of use Land use tax will be exempted from paying land use tax for 10 years starting from 10 years;

(7) Land for energy, transportation, water conservancy facilities and other land that are exempted from tax as separately stipulated by the Ministry of Finance. Article 9 In addition to the provisions of the preceding paragraph, if a taxpayer really has difficulty paying land use tax and needs to be exempted or exempted on a regular basis, he shall submit an application to the competent tax authority, and the tax authority of the districted city or county (city, district) shall handle it according to the prescribed authority. Article 10 The payment period for land use tax is: the real estate management department shall pay it monthly, and enterprises, other units and individuals shall pay it quarterly. The specific date is determined by the county (city, district) tax authority. Article 11 The collection and management of land use tax shall be handled in accordance with the "Tax Collection and Management Law of the People's Republic of China" and the relevant regulations of this province. Article 12 These Measures shall be implemented simultaneously with the Interim Regulations.