Detailed Rules for the Implementation of the Provisional Regulations of the People's Republic of China on Urban Land Use Tax are as follows: Article 1 These Regulations are formulated for the purpose of rationally utilizing urban land, regulating differential income of land, improving land use 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 the "taxpayers") and shall pay the land use tax in accordance with the provisions of these Regulations. Article 3 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 measurement of the land occupation 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 tax amount of land use tax per square meter is as follows: 1. From 0.5 yuan to 10 yuan; Second, medium-sized cities from 0.4 yuan to 8 yuan; Third, small cities from 0.3 yuan to 6 yuan; Four, the county, towns, industrial and mining areas from 0.2 yuan to 4 yuan. Article 5 The people's governments of provinces, autonomous regions and municipalities directly under the Central Government shall, within the tax ranges listed in the preceding article, determine the applicable tax ranges of the areas under their jurisdiction according to the conditions of municipal construction and economic prosperity. The people's governments of cities and counties 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 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 can 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: 1. Land occupied by state organs, people's organizations and the army; Two, the land occupied by the unit allocated by the state finance department; Three, religious temples, parks, places of interest for their own use; Four, municipal streets, squares, green belts and other public land; Five, directly used for agriculture, forestry, animal husbandry and fishery production land; Six, approved land reclamation and transformation of abandoned land, from the use of the month to be exempted from land use tax 517; 10 year; Seven, energy, transportation, water conservancy facilities and other land exempted by the Ministry of Finance. Article 7 In addition to the provisions of Article 6 of these Regulations, if taxpayers have real difficulties in paying land use tax and need to reduce or exempt it regularly, they shall be audited by the tax authorities of provinces, autonomous regions and municipalities directly under the Central Government and reported 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. Article 9 Land use tax shall be paid for newly requisitioned land in accordance with the following provisions: 1. Land use tax shall be paid for requisitioned cultivated land at the expiration of one year from the date of approval of requisition; Two, the expropriation of non arable land, land use tax shall be paid from the month after the approval of the requisition. 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. Article 11 The collection and management of land use tax shall be handled in accordance with the Provisional Regulations of the People's Republic of China on the Administration of Tax Collection. Twelfth land use tax revenue into the financial budget management. Article 13 The Ministry of Finance shall be responsible for the interpretation of these Regulations; The implementation measures shall be formulated by the people's governments of all provinces, autonomous regions and municipalities directly under the Central Government and reported to the Ministry of Finance for the record. Article 14 These Regulations shall come into force as of 1988 1 1 month 1 day, and the measures for land use fees formulated by various localities shall be suspended at the same time. The annual tax amount of land use tax per square meter is as follows: (1) big cities 1.5 yuan to 30 yuan (2) medium cities 1.2 yuan to 24 yuan (3) small cities 0.9 yuan to 18 yuan (4) counties, towns and industrial and mining areas 0.6 yuan to 12 yuan. 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 of the areas under their jurisdiction according to the conditions of municipal construction and economic prosperity. The people's governments of cities and counties 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 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 can be appropriately raised, but it must be approved by the Ministry of Finance.

Legal objectivity:

Article 10 The competent tax authorities may require taxpayers to carry out land value-added tax liquidation if one of the following conditions is met. (1) For a real estate development project that has been completed and accepted, the transferred real estate construction area accounts for more than 85% of the saleable construction area of the whole project, or the remaining saleable construction area has been leased or occupied, although the proportion has not exceeded 85%; (two) the sales (pre-sale) license has not been sold for three years; (three) the taxpayer applies for cancellation of tax registration but fails to go through the land value-added tax liquidation procedures; (4) Other circumstances stipulated by the tax authorities of provinces (autonomous regions, municipalities directly under the Central Government and cities under separate state planning). In the case of item (3) listed in the preceding paragraph, the land value-added tax liquidation shall be carried out before the cancellation of registration.