1. What is the tax rate of land use tax in Jiangxi Province?
The annual tax per square meter of land use tax in Jiangxi Province is determined as follows:
(a) big cities 1.5 yuan to 30 yuan;
(2) Medium-sized cities 1.2 yuan to 24 yuan;
(3) Small cities from 0.9 yuan to 18 yuan;
(4) From 0.6 yuan to 12 yuan in the county, towns and industrial and mining areas.
2. What are the provisions for land use tax relief?
According to the provisions of the tax law, the urban land use tax relief that construction enterprises can enjoy includes:
(1) According to the Provisional Regulations on Urban Land Use Tax and other documents, the land that has been reclaimed and reclaimed after approval and the abandoned land after transformation are exempt from tax for 5 years to 10 years from the month of use. The reclamation and transformation of abandoned land are determined on the basis of the certification documents issued by the land management authority; The specific tax exemption period shall be determined by the tax bureaus of all provinces, autonomous regions and municipalities directly under the Central Government within the prescribed time limit.
(two) schools, hospitals, nurseries and kindergartens run by enterprises, whose land can be obviously different from other enterprises, can be exempted from land use tax according to the land allocated by the state financial department.
(3) According to the regulations, if the enterprise has paid the farmland occupation tax, the urban land use tax will be levied one year after the date of approving the requisition, and no urban land use tax will be levied before that, but if the farmland occupation tax is not required for the requisition of non-cultivated land, the urban land use tax will be levied from the month after approving the requisition.
Third, the time of land use tax collection
According to the Provisional Regulations on Urban Land Use Tax, urban land use tax is levied annually and paid by stages, and the specific tax payment period is determined by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government. (How to pay in installments should ask the tax administrator of the enterprise); If the land use right is obtained by transfer or paid transfer, the transferee shall pay the urban land use tax from the month following the delivery time stipulated in the contract. If the delivery time is not stipulated in the contract, the transferee shall pay the urban land use tax from the month following the signing of the contract. (According to this provision of the Provisional Regulations on Urban Land Use Tax, combined with the situation of the unit, the tax should be declared and paid from 65438+February 2009); Urban land use tax is based on the land area actually occupied by taxpayers, and the measurement standard of land area is per square meter. The land area actually occupied by taxpayers is determined according to the following methods:
1. Where the units determined by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government organize land area measurement, the measured area shall prevail.
2. No investigation has been organized, but the taxpayer holds the land use certificate issued by the government department, and the land area determined by the certificate shall prevail.
3. If the land use certificate is not issued, the taxpayer shall declare the taxable land area and make adjustments after the land use certificate is issued.
To sum up, the tax rate of land use tax in Jiangxi Province can only give a general reference range. Only when a piece of land is granted in the center of the provincial capital will the land use tax rate reach 30 yuan per square meter. However, in remote suburbs and those areas with poor geographical location, the land use tax rate will be lower accordingly. If you want to know the tax rate of land use tax accurately, you must bring relevant supporting materials to the tax bureau for enquiry.