Legal subjectivity:

The "Implementation Rules of the Interim Regulations of the People's Republic of China on Urban Land Use Tax" are as follows: Article 1 In order to rationally utilize urban land and regulate land differential income, To improve land use efficiency and strengthen land management, these regulations are formulated. Article 2 Units and individuals that use land within the scope of cities, counties, incorporated towns, and industrial and mining areas are taxpayers (hereinafter referred to as taxpayers) of urban land use tax (hereinafter referred to as land use tax) and shall comply with the provisions of these Regulations. Provides for the payment of land use tax. Article 3 Land use tax is calculated based on the land area actually occupied by the taxpayer, and is calculated and levied in accordance with the prescribed tax amount. The organization and measurement of the land occupied area in the preceding paragraph shall be determined by the people's government of the province, autonomous region, or municipality directly under the Central Government based on the actual situation. Article 4 The annual land use tax per square meter is as follows: 1. 0.5 yuan to 10 yuan in large cities; 2. 0.4 yuan to 8 yuan in medium-sized cities; 3. 0.3 yuan to 6 yuan in small cities; 4. County towns, organized towns, Industrial and mining areas range 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 for the areas under their jurisdiction based on the conditions of municipal construction, economic prosperity and other conditions. The municipal and county people's governments shall, based on the actual situation, divide the land in the region into several levels, 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 submit 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 standards for 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 for land use tax in economically developed areas can be increased appropriately, but it must be approved by the Ministry of Finance. Article 6 The following lands are exempt from land use tax: 1. Land for self-use by state agencies, people’s organizations, and the military; 2. Land for self-use by units allocated business funds by the state financial department; 3. Land for self-use by religious temples, parks, and scenic spots and historic sites Land; 4. Public land such as municipal streets, squares, and green belts; 5. Production land directly used for agriculture, forestry, animal husbandry, and fishery; 6. Approved reclamation land and transformed abandoned land, Land use tax is exempted from 517 for 10 years starting from the month of use; 7. Land for energy, transportation, water conservancy facilities and other land that is exempted from tax as separately stipulated by the Ministry of Finance. Article 7 In addition to the provisions of Article 6 of these Regulations, if a taxpayer really has difficulty paying land use tax and needs to be exempted or exempted on a regular basis, it shall be reviewed by the tax authorities of the province, autonomous region, or municipality directly under the Central Government and then reported to the State Taxation Bureau for approval. Article 8 Land use tax is calculated annually and paid in installments. The payment deadline is determined by the people's government of the province, autonomous region, or municipality directly under the Central Government. Article 9 Newly requisitioned land shall pay land use tax in accordance with the following provisions: 1. For requisitioned cultivated land, land use tax shall be paid one year from the date of approval of requisition; 2. For requisitioned non-cultivated land, the payment of land use tax shall commence from the month following the approval of requisition. Pay land use tax. Article 10 Land use tax shall be collected by the tax authority where the land is located. The land management authority shall provide land use rights ownership information to the tax authority where the land is located. Article 11 The collection and management of land use tax shall be handled in accordance with the provisions of the "Interim Regulations of the People's Republic of China on Tax Collection and Management". Article 12 Land use tax revenue shall be included in fiscal budget management. Article 13 The Ministry of Finance is responsible for the interpretation of these regulations; the implementation measures shall be formulated by the people's governments of each province, autonomous region, and municipality directly under the Central Government and reported to the Ministry of Finance for record. Article 14 These regulations will come into effect on November 1, 1988, and the land use fee regulations formulated by various localities will cease to be implemented at the same time. The annual land use tax per square meter is as follows: (1) RMB 1.5 to RMB 30 in large cities (2) RMB 1.2 to RMB 24 in medium-sized cities (3) RMB 0.9 to RMB 18 in small cities (4) County towns, organized 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 determine the applicable tax range for the areas under their jurisdiction within the tax range stipulated in Article 4 of these Regulations and based on municipal construction status, economic prosperity and other conditions. The municipal and county people's governments shall, based on the actual situation, divide the land in the region into several levels, 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 submit 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 standards for 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 for land use tax in economically developed areas can be increased appropriately, but it must be approved by the Ministry of Finance. The law is objective:

Article 10 of the "Land Value-Added Tax Liquidation Management Regulations" If one of the following conditions is met, the competent tax authorities may require taxpayers to conduct land value-added tax liquidation. (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 salable construction area of ??the entire project, or although the proportion does not exceed 85%, the remaining salable construction area has been rented out or For personal use; (2) The sales (pre-sale) license has not been completed after three years of obtaining the sales (pre-sale) license; (3) The taxpayer applies for cancellation of tax registration but fails to complete the land value-added tax liquidation procedures; (4) Provinces (autonomous regions and municipalities directly under the Central Government) , cities under separate state planning) other circumstances specified by the tax authorities.

For the situation listed in item (3) of the previous paragraph, land value-added tax settlement should be carried out before deregistration.