It is understood that the annual tax standard of urban land use tax in Ningbo was 1-7 yuan per square meter. Although the urban land use tax has increased by 200%-500% this time, developers generally say that the increase in tax costs has little impact on real estate enterprises under the current high housing prices.
Urban land use tax is the only tax levied on land retention in China, which is levied on units and individuals who use land in cities, counties, towns and industrial and mining areas. According to the Provisional Regulations on Urban Land Use Tax in People's Republic of China (PRC) and the Notice of the People's Government of Zhejiang Province on Printing and Distributing the Implementation Measures for Urban Land Use Tax in Zhejiang Province, the municipal and county governments determine the land grade series and scope according to the local actual situation and choose the applicable tax standards. Urban land grades are divided into at least three grades. At the same time, foreign companies are also included in the scope of collection.
The scope of this collection in Ningbo urban area covers the administrative areas of Haishu District, jiangdong district, Jiangbei District, Yinzhou District, zhenhai district, Beilun New District (including Economic and Technological Development Zone and Bonded Zone), Daxie Development Zone, Dongqian Lake Tourism Resort and High-tech Zone. According to the "Ningbo Urban Land Grading Results Table" published in Document [2006] No.90, the grading area is divided into three grades. Among them, the first and second levels are merged into one level, the third, fourth and fifth levels are merged into two levels, and the sixth to tenth levels are merged into three levels. The applicable tax standards for land at all levels are: the annual tax for first-class land is per square meter 15 yuan, the annual tax for second-class land is per square meter 10 yuan, and the annual tax for third-class land is per square meter 5 yuan.
Counties (cities) in Ningbo will determine their own land grade range and applicable tax amount according to the local economy, development, convenient transportation and land use, and report them to Ningbo Local Taxation Bureau for the record. The Notice of the former Ningbo Local Taxation Bureau on Implementing the Adjustment of the Collection Scope, Land Grade and Applicable Tax Amount of Urban Land Use Tax by the Ningbo Municipal People's Government (No.2004187) shall be abolished at the same time.
For the adjustment of the collection standard of urban land use tax, the general manager of a real estate company in the urban area said that it would not bring them too much cost pressure.
"For a real estate with a land area of 654.38+10,000 square meters, the original 5 yuan tax per square meter has now increased to 15 yuan per square meter, which means that the tax of 1 10,000 yuan has been overpaid." The source said, "Although the growth rate is as high as 200%, the increase in absolute cost is almost negligible compared with the property sales of several hundred million yuan-nothing more than selling half a house."