The State Council has decided to make the following amendments to the Provisional Regulations on Urban Land Use Tax in People's Republic of China (PRC):
One paragraph is added to Article 2 as the second paragraph: "The units mentioned in the preceding paragraph include state-owned enterprises, collective enterprises, private enterprises, joint-stock enterprises, foreign-invested enterprises, foreign enterprises, other enterprises and institutions, social organizations, state organs, the military and other units; The so-called individuals include individual industrial and commercial households and other individuals. "
Two. Article 4 is amended as: "The annual tax per square meter of land use tax is 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. "
Article 13 is amended as: "The measures for the implementation of these Regulations shall be formulated by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government."
In addition, the text of individual articles of this Ordinance has been revised.
This decision shall come into force as of June 6, 2007.
The "Provisional Regulations" of People's Republic of China (PRC) urban land use tax shall be revised according to this decision and re-promulgated.
Provisional Regulations of People's Republic of China (PRC) Municipality on Urban Land Use Tax
(Promulgated by DecreeNo. 17 of the State Council of the People's Republic of China on September 27, 2006, revised according to the Decision of the State Council on Revision)
Article 1 These Regulations are formulated for the purpose of rational utilization of urban land, adjustment of land differential income, improvement of land utilization efficiency and strengthening land management.
Article 2 Units and individuals that use land in cities, counties, towns and industrial and mining areas are taxpayers of urban land use tax (hereinafter referred to as land use tax) and shall pay land use tax in accordance with the provisions of these Regulations.
The units mentioned 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 organizations, state organs, the military and other units; "Individuals" include individual industrial and commercial households and other individuals.
Article 3 The land use tax shall be calculated and collected according to the prescribed tax amount on the basis of the land area actually occupied by taxpayers.
The organization and calculation of the area mentioned in the preceding paragraph shall be determined by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government according to the actual situation.
Article 4 The annual land use tax per square meter is 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.
Article 5 The people's governments of provinces, autonomous regions and municipalities directly under the Central Government shall, within the tax range stipulated in Article 4 of these Regulations, determine the applicable tax range within their respective jurisdictions according to the situation of urban construction and economic prosperity.
The municipal and county people's governments shall, according to the actual situation, divide the local land into several grades, formulate corresponding applicable tax standards within the tax range determined by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government, and report them to the people's governments of provinces, autonomous regions and municipalities directly under the Central Government for approval and implementation.
With the approval of the people's governments of provinces, autonomous regions and municipalities directly under the Central Government, the applicable tax standard of land use tax in economically backward areas may be appropriately reduced, but the reduction rate shall not exceed 30% of the minimum tax stipulated in Article 4 of these regulations. The applicable tax standard of land use tax in economically developed areas may be appropriately raised, but it must be approved by the Ministry of Finance.
Article 6 The following land shall be exempted from land use tax:
(a) land occupied by state organs, people's organizations and the army;
(two) the land occupied by the units allocated by the state finance department;
(3) Land occupied by religious temples, parks and places of interest;
(four) municipal streets, squares, green belts and other public land;
(5) Land directly used for agriculture, forestry, animal husbandry and fishery production;
(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;
(7) Land for energy, transportation, water conservancy facilities and other land exempted by the Ministry of Finance.
Article 7 Except as stipulated in Article 6 of these Regulations, if taxpayers have real difficulties in paying land use tax and need to reduce or exempt it on a regular basis, the tax authorities of provinces, autonomous regions and municipalities directly under the Central Government shall review it and report it to the State Taxation Bureau for approval.
Article 8 The land use tax shall be calculated on an annual basis and paid in installments. The time limit for payment shall be determined by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government.
Ninth new land expropriation in accordance with the following provisions to pay land use tax:
(1) Land use tax shall be paid for the expropriated cultivated land within 1 year from the date of approving the expropriation;
(two) the expropriation of non cultivated land, land use tax shall be paid from the month after the approval of the expropriation.
Article 10 Land use tax shall be collected by the tax authorities where the land is located. The land administration organ shall provide the land use right ownership information to the tax authorities where the land is located.
Eleventh land use tax collection and management, in accordance with the "People's Republic of China (PRC) tax collection and management law" and the provisions of this Ordinance.
Twelfth land use tax revenue into the financial budget management.
Article 13 Measures for the implementation of these Regulations shall be formulated by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government.
Article 14 These Regulations shall come into force as of 1988 1 1, and the measures for land use fees formulated by various localities shall be stopped at the same time.