Governor Tang Renjian
August 2020 10
Decision of Gansu Provincial People's Government on Amending the Measures for Family Planning of Floating Population in Gansu Province and other 1 1 government regulations
In order to fully implement the objectives and tasks set in the "Implementation Outline for the Construction of a Government under the Rule of Law (20 15—2020)" by the Central Committee and the State Council, the provincial government has cleaned up the government regulations related to the transformation of government functions, the "streamline administration, delegate power, strengthen regulation and improve services" reform, the optimization of business environment, food and drug safety, epidemic prevention and control, etc., according to the spirit of the relevant central documents and the relevant provisions of the upper-level law, and decided to "Gansu Province"
Three, Gansu Province, the implementation of urban land use tax measures
1. The second paragraph of Article 5 is amended as "actual occupied land area, including approved occupied land area and unauthorized occupied land area. The approved occupied land area shall be subject to the area recorded in the certificate of immovable property rights or the area determined in the approval document of construction land. The area of land occupied without approval shall be declared by the taxpayer, subject to the land area verified and confirmed by the competent tax authorities. "
2. The "local tax authorities" in the third paragraph of Article 5, Article 8, Article 9 and Article 11 shall be changed to "tax authorities".
3. Delete Article 7.
4. The first paragraph of Article 10 shall be amended as "Land use tax shall be calculated on an annual basis and paid in installments. May and 1 1 month are the collection and storage periods, and taxpayers can choose to declare and pay the annual urban land use tax at one time. "
Measures for the implementation of urban land use tax in Gansu Province
Article 1 These Measures are formulated in accordance with the Provisional Regulations of the People's Republic of China on Urban Land Use Tax (hereinafter referred to as the "Regulations") and the actual situation of this province.
Article 2 Units and individuals that use land in cities, counties, towns and industrial and mining areas within the administrative region of this province shall pay urban land use tax (hereinafter referred to as "land use tax") in accordance with the regulations and these Measures.
Article 3 Units and individuals that have the right to use land are taxpayers of land use tax. If the land is leased, the lessor is the taxpayer; Land use right * * *, by * * all parties according to the actual use of land area accounted for the proportion of the total area, respectively, calculate and pay land use tax; If the land use right is not determined or the land ownership dispute is not resolved, the land use tax shall be paid by the actual user or occupier of the land.
Article 4 The specific applicable tax amount of land use tax shall be implemented in accordance with the standards determined by the provincial people's government.
Article 5 The land use tax shall be calculated and collected according to the applicable tax standards on the basis of the land area actually occupied by taxpayers.
The actual occupied land area includes the approved land area and the unauthorized land area. The approved occupied land area shall be subject to the area recorded in the certificate of immovable property rights or the area determined in the approval document of construction land. The area of land occupied without approval shall be declared by the taxpayer, subject to the land area verified and confirmed by the competent tax authorities.
The land management department shall provide the land use right ownership information to the tax department where the land is located.
Article 6 The people's governments of cities (prefectures) and counties (cities, districts) shall, according to the actual situation, divide the local land into several grades, formulate corresponding applicable tax standards within the applicable tax range determined by the provincial people's government, and submit them to the provincial people's government for approval and implementation.
If the land grade changes, the people's governments of cities (prefectures) and counties (cities, districts) shall timely adjust the applicable tax standards and submit them to the provincial people's government for approval and implementation.
Article 7 Where it is difficult to clearly distinguish taxable and tax-free land, it shall be determined by the tax authorities where the land is located according to the actual use of the land.
If the tax-free land changes its land use and should be included in the taxable scope after the change, the land use tax shall be paid in accordance with the provisions of these Measures from the next month after the change of land use.
Article 8 Land use tax shall be collected by the tax authorities where the land is located. Taxpayers, regardless of independent accounting, shall pay land use tax to the tax authorities where the land is located.
Article 9 The land use tax shall be calculated on an annual basis and paid in installments. May and 1 1 month are the collection and storage periods, and taxpayers can choose to declare and pay the annual urban land use tax in one lump sum.
If the land use is less than one year or the taxable recovery time is less than one year after the tax exemption expires, the monthly levy will be changed.
Article 10 Taxpayers shall, within 30 days after the land administration department issues the procedures for land use, submit the relevant information such as land ownership, area, location and use to the tax authorities where the land is located, and go through the formalities of declaration and registration.
Where the right to use the land is changed, both the transferor and the transferee shall, within 30 days after the change, go through the formalities of change with the relevant information to the tax department where the land is located.
Article 11 These Measures shall come into force as of 20 12 years 1 month 1 day.