When state-owned urban land is used, it is generally necessary to pay land use tax to the state. Land use tax is handled in China's tax bureau, so when you register with the tax bureau for land use tax, the tax bureau will ask you to issue corresponding application materials. The following small series will introduce to you what the land tax and land use tax materials include?
1. What are the land tax and land use tax materials?
Information required for declaration:
1, assignment of real estate, land certificate, and related materials that can prove the value of real estate, such as lease contract, evaluation materials, transfer contract, etc. (with photocopy)
2, the declaration form, can be downloaded from the local tax online, or to the tax bureau to collect.
3. Fill it out and affix the legal person (signature) seal and official seal.
2. What are the provisions for reducing or exempting land use tax?
According to the Provisional Regulations on Land Use Tax
1, statutory items are tax-free. The following land shall be exempted from land use tax: (Article 6 of the Regulations)
(1) Land occupied by state organs, people's organizations and the army;
(2) 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) The land that has been approved for reclamation and reclamation and the transformed abandoned land shall be exempted from land use tax for 5 years ~ 10 years from the month of use;
(7) Land for energy, transportation, water conservancy facilities and other land exempted from tax as stipulated by the Ministry of Finance.
2. Relief of difficulties. Taxpayers who have difficulties in paying land use tax and need regular relief 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 Ordinance)
3, farmland expropriation 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 Ordinance)
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. Schools, hospitals, nurseries and kindergartens run by enterprises, whose land can be clearly distinguished from other enterprises' land, can be exempted from land use tax by referring to the land occupied by units that have allocated financial funds for undertakings.
6, land reform relief period. The land reclaimed from mountains and reclaimed from the sea and the transformed abandoned land shall be determined by the provincial local taxation bureaus within the tax exemption period stipulated by the tax law.
7. Specific land relief. The exemption of the following land shall be determined by the provincial local taxation bureaus:
(1) Individual-owned residential houses and yard land;
(2) The residential land requisitioned by the real estate management department before the rent adjustment reform;
(3) Dormitory land for family members of employees in tax-exempt units;
(4) the land for welfare factories organized by the civil affairs department to resettle disabled people in a certain proportion;
(5) Land for schools, hospitals, nurseries and kindergartens organized by collectives and individuals.
8, warehouse cold storage relief. If it is difficult to pay taxes on land used for warehouses and cold storage, the land use tax shall be reduced or exempted with the approval of State Taxation Administration of The People's Republic of China.
9. Power land is tax-free. Land for pipelines and water sources in the power industry; Land for hydropower stations other than power plant, industrial production land, office and living land; Land for transmission lines and substations of power supply departments; Land for heating pipelines of thermal power plants; Exempt from land use tax. During the construction of power projects, if it is difficult to pay taxes, it shall be audited by the provincial local taxation bureau and reported to State Taxation Administration of The People's Republic of China for approval to reduce or exempt the land use tax.
We can see that when declaring the land use tax for local taxes, we need to carry some effective materials, such as real estate license, land certificate, declaration form, legal person signature seal and official seal, to declare at the tax bureau of our country. In addition, land use tax can be exempted for the scope of land that meets the national regulations.