First, the property tax and land use tax relief
According to the provisions of the tax law, the urban land use tax relief benefits that construction enterprises can enjoy include:
(1) According to the Provisional Regulations on Land Use Tax (hereinafter referred to as the Regulations) and (88) Guo Shui Di ZiNo.. 0 15, the land reclaimed after approval and the abandoned land after transformation shall be exempted from tax for 5 years to 10 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.
Two, the current tax law also stipulates that:
(1) After the closure, cancellation and relocation of an enterprise, the local taxation bureaus of provinces, autonomous regions and municipalities directly under the Central Government may approve the temporary exemption of urban land use tax.
(2) Unused areas such as barren hills, woodlands and lakes. Enterprises within the scope are temporarily exempted from collecting urban land use tax with the approval of the local tax bureaus of all provinces, autonomous regions and municipalities directly under the Central Government.
It is indeed difficult for taxpayers to pay land use tax, which needs to be reduced or exempted regularly. If the annual tax reduction is less than 654.38+10,000 yuan, it shall be audited by the local finance bureau and the local taxation bureau and submitted to the provincial finance department and the local taxation bureau for approval; More than 65,438+10,000 yuan shall be audited by the provincial finance department and the local tax bureau, and reported to the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China for approval. Agricultural enterprises should levy land use tax if they use the land of tax-free units for free.
1, legal articles are duty-free. The following land shall be exempted from land use tax:
(1) Land occupied by state organs, people's organizations and the army;
(two) the land occupied by the unit allocated by the Ministry of Finance;
(3) Land occupied by religious temples, parks and places of interest;
(4) Public land such as municipal streets and square green belts;
(5) Land directly used for agriculture, forestry, animal husbandry and fishery;
(6) Land use tax shall be exempted for 5 years to 10 years from the month of use for the land that has been reclaimed and approved and the abandoned land after transformation;
(seven) energy, transportation, water conservancy facilities and other land exempted by the Ministry of Finance.
2. Relief of difficulties. Taxpayers have difficulty in paying land use tax, and need regular relief, which shall be audited by the provincial local taxation bureau and reported to State Taxation Administration of The People's Republic of China for approval. (Article 7 of the Act)
3, farmland tax exemption. Newly requisitioned cultivated land shall be exempted from land use tax within 1 year from the date of approval of requisition. (Article 9 of the Act)
4. Tax reduction in poverty-stricken areas. The applicable tax standard of land use tax in economically backward areas may be appropriately reduced with the approval of the provincial people's government, but the reduction shall not exceed 30% of the minimum tax stipulated in the tax law.
5. Tax-free land for enterprises. If the land of schools, hospitals, nurseries and kindergartens run by enterprises can be clearly distinguished from the land of other enterprises, the land occupied by units that have allocated financial funds for undertakings may be exempted from land use tax.
6. Relief period of land reform. The abandoned land after mountain reclamation and transformation shall be determined by the provincial local taxation bureau within the tax exemption period stipulated by the tax law. (Guo Shui Zi)
7. Specific land relief. The tax exemption of the following land shall be determined by the provincial local taxation bureau:
(1) individual-owned residential and courtyard land;
(2) the residential land requisitioned by the real estate management department before the rent adjustment reform;
(three) the land for the dormitory of the family members of employees in tax-free units;
(4) the land for welfare factories organized by the civil affairs department to place a certain proportion of disabled people;
(5) Land for schools, hospitals, nurseries and kindergartens organized by collectives and individuals.
8, warehouse cold storage pressure relief. If it is difficult to pay taxes on the land used for warehouses and cold storage, the land use tax may be reduced or exempted with the approval of the State Taxation Bureau of People's Republic of China (PRC).
9. Power land is tax-free. Land for pipelines and water sources in power industry; Land for hydropower station, industrial production, office and living outside the power station; Land for transmission lines and substations of the power supply department; Land for heating pipelines of thermal power plants; Exempt from land use tax. During the construction of electric power projects, if it is difficult to pay taxes, the land use tax may be reduced or exempted after being audited by the Provincial Local Taxation Bureau and reported to State Taxation Administration of The People's Republic of China for approval. Please go to the website of State Taxation Administration of The People's Republic of China to search for laws and regulations. The preferential conditions of land use tax vary from place to place, and then go to the website of the local taxation bureau of this province to search for relevant regulations.
It is undoubtedly a good thing for many taxpayers to reduce the land use tax on property tax, because the tax amount of property tax and land tax is generally relatively large, and of course the economic benefits it brings can not be ignored, but the sale of real estate still has great economic pressure for many people. If you want to pay a certain tax, you will have greater economic pressure, so tax reduction is necessary.