(a) the city refers to the municipal administrative region (excluding towns) of the regional scope;
(two) the county refers to the regional scope of the county administrative region;
(3) The town is the geographical scope of the town administrative region;
(4) Industrial and mining areas are industrial and mining parks with relatively developed industry and commerce, and the urban system has not yet been established. Article 3 All units and individuals who use land in the areas listed in Article 2 of these Regulations are taxpayers of land use tax, and shall pay land use tax in accordance with the Regulations and its detailed rules for implementation.
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 4 Land use tax shall be calculated and collected by local tax authorities according to the actual land area occupied by taxpayers and the applicable tax amount determined by the provincial people's government. Fifth land use tax per square meter annual tax:
Guangzhou and Shenzhen are 1.5 yuan to 30 yuan;
Foshan, Dongguan, Zhongshan, Zhuhai and Jiangmen are 1.2 yuan to 24 yuan;
Huizhou, Shantou, Zhanjiang, Shaoguan, Zhaoqing, Maoming, Meizhou, Qingyuan, Yangjiang, Heyuan, Shanwei, Chaozhou, Jieyang and Yunfu are from 0.9 yuan to 18 yuan;
County, town, industrial and mining area from 0.6 yuan to 12 yuan. Article 6 City and county (including county-level cities and districts, the same below) Finance Bureau and Taxation Bureau divide the land into several grades according to the municipal construction, economic prosperity and economic development changes, determine or adjust the applicable tax standards for each grade within the tax range specified in Article 5 of these Rules, and report them to the municipal and county people's governments for examination and approval, and then report them to the provincial people's government for implementation. Article 7 With the approval of the provincial people's government, the applicable tax standard of land use tax in economically backward areas may be appropriately reduced, but the reduction shall not exceed 30% of the minimum tax stipulated in Article 5 of these Rules. In economically developed areas, if the applicable tax standard of land use tax needs to be raised above the maximum tax stipulated in Article 5 of these Rules, it shall be 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 after being audited by the provincial people's government. Eighth 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 occupied by schools, libraries (rooms), cultural palaces (rooms), stadiums (gymnasiums), hospitals, kindergartens, nurseries, nursing homes and other public and public welfare undertakings;
(seven) energy, transportation, water conservancy facilities and other tax-free land as otherwise stipulated by the Ministry of Finance. Article 9 Taxpayers may apply to the local tax authorities for the mountainous areas that have been approved for reclamation and the abandoned land after transformation, and the land use tax may be exempted for 5 years to 10 years from the month of use after being examined by the municipal and county tax bureaus and approved by the provincial tax bureaus (the tax bureaus of cities with separate plans shall examine and approve by themselves according to procedures). Article 10 Land use tax shall be suspended for houses and courtyards owned by individuals. Article 11 Except in the circumstances specified in Articles 8, 9 and 10 of these Detailed Rules, if a taxpayer has difficulty in paying taxes according to the regulations, he may apply to the local tax authorities, and after examination and approval according to the prescribed authority, he may be granted tax reduction or exemption as appropriate. Twelfth land use tax shall be calculated on an annual basis and paid in installments. The specific payment period shall be determined by the municipal and county tax bureaus. Thirteenth newly requisitioned land, land use tax shall be paid in accordance with the following provisions:
(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.
Within the scope of construction land for cities, villages and market towns determined in the overall land use planning, land use tax will not be levied temporarily before the construction land units are determined for the implementation of urban planning, village and market town planning. After the construction land unit is determined, the land unit shall pay the urban land use tax according to the regulations. Article 14 Land use tax shall be collected by the tax authorities where the land is located. The land administration organ shall provide the tax authorities where the land is located with relevant information such as land use right and area, and assist the tax authorities to strengthen the collection and management of land use tax. Fifteenth taxpayers should declare the location address, area, use and change address of land, newly acquired land, land ownership transfer, land area increase and decrease to the local tax authorities before the tax payment period of urban land use tax. Sixteenth land use tax collection and management in accordance with the "People's Republic of China (PRC) tax collection and management law" and "People's Republic of China (PRC) tax collection and management law implementation details".