Situation feedback received. After reviewing the relevant information, here is the reply to the consultation questions as follows: (1) Register for receipt. The first step in property registration is to register for receipt. Registration for receipt indicates that the competent authority accepts the property owner's application for claiming rights. Therefore, the property owner must fill out the application form and submit relevant certificates and documents for inspection; if the application meets the registration conditions after review, it will be accepted. That is, we will accept applications and store relevant certificates and documents that require further review. (2) Survey and drawing. It conducts on-site inspections of real estate that has applied for property rights registration, house by house and place by place, to find out the current status of the property, measure and calculate the area, verify the ownership of the walls, draw a hilly plan, and make additional measurements or repairs to the floor plan of the house, which is the basis for the property rights. Provide the basis for comprehensive review and drawing and certification. (3) Property rights review. For the house applied for registration, after careful and meticulous on-site survey and measurement and mapping, and after mastering all the actual information of the house, it can be transferred to the property rights review. The property rights review is based on the historical data of the property rights files and the actual data of on-site investigation and survey, based on the current national policies, laws and relevant administrative regulations, and is compared with the application form, wall boundary table, property rights certificate and certificate submitted by the applicant. , carefully review the entire complex and meticulous work process, house by house and house by house, whether the property rights of the houses applied for registration are clear, and whether the transfer of property rights and house changes are legal. It should be noted that the property rights review here is a comprehensive and more detailed property rights review, which is a property rights review after registration and receipt of the survey and survey drawings. (4) Draw warrants. For the real estate applied for by the applicant, after it is reviewed and confirmed that the property ownership certificate can be issued, it should be transferred to the stage of issuing the ownership certificate in a timely manner. The main work at this stage is to draw the property rights documents that should be issued. (5) Certificate issuance for a fee. It is the final procedure for property rights registration and certification. It requires the registration fees receivable to be collected and stored in the treasury, and the warrants that should be issued are issued to the owners. Before issuing a property rights certificate, it is necessary to comprehensively check whether there are any errors in the certificates that should be issued, and whether the deed tax has been paid. When an individual purchases a commercial house and applies for a real estate certificate, he or she must submit to the registration authority: 1. House purchase contract (original); 2. Purchase invoice (original); 3. Final account of completion (original); 4. Personal ID card and copy. You must be present in person to handle the matter. If you entrust someone else to handle it, you must provide an impartial power of attorney. 2. To purchase a commercial house, the unit needs to hold the following when applying for a real estate certificate: 1. House purchase contract (original); 2. Purchase invoice (copy); 3. Final account of completion (original); 4. Letter of introduction from the unit (the unit must also be specified at the same time) Nature, who should be entrusted to handle the matter); 5. "Housing Quality Guarantee" and "Housing Instructions".

The State Council’s decision to amend the “Interim Regulations of the People’s Republic of China and the State on Urban Land Use Tax”

The State Council has decided to amend the “Interim Regulations of the People’s Republic of China and the State on the Urban Land Use Tax” The Regulations are revised as follows:

1. Add one paragraph to Article 2 as the second paragraph: “The entities mentioned in the previous paragraph include state-owned enterprises, collective enterprises, private enterprises, joint-stock enterprises, and foreign-invested enterprises. , foreign enterprises and other enterprises and institutions, social groups, state agencies, the military and other units; the so-called individuals include individual industrial and commercial households and other individuals."

2. Article 4 is revised to: " The annual land use tax per square meter is as follows:

(1) 1.5 yuan to 30 yuan in large cities;

(2) 1.2 yuan to 24 yuan in medium-sized cities;

(3) 0.9 yuan to 18 yuan for small cities;

(4) 0.6 yuan to 12 yuan for counties, organized towns, and industrial and mining areas. "

3. Thirteenth. The article is modified to read: "The implementation measures of this Regulation shall be formulated by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government."

In addition, the text of individual provisions of this Regulation is modified.

This decision will come into effect on January 1, 2007.

The "Interim Regulations of the People's Republic of China on Urban Land Use Tax" will be revised accordingly and re-announced in accordance with this decision.

Interim Regulations of the People's Republic of China on Urban Land Use Tax

(Promulgated by Order No. 17 of the State Council of the People's Republic of China on September 27, 1988, in accordance with the 2006 On December 31, the "Decision of the State Council on Amending the Interim Regulations of the People's Republic of China and the State on Urban Land Use Tax" was revised)

Article 1 In order to rationally utilize urban land, adjust land differential income, and increase To improve land use efficiency, strengthen land management, and formulate this regulation.

Article 2 Units and individuals that use land within the scope of cities, counties, incorporated towns, and industrial and mining areas are 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.

The units referred to 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 groups, state agencies, the military and other units; The so-called individuals include individual industrial and commercial households and other individuals.

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 governments of provinces, autonomous regions, and municipalities directly under the Central Government based on actual conditions.

Article 4 The annual land use tax per square meter is as follows:

(1) RMB 1.5 to RMB 30 in large cities;

(2) Medium-sized cities 1.2 yuan to 24 yuan;

(3) 0.9 yuan to 18 yuan in small cities;

(4) 0.6 yuan to 12 yuan in counties, organized towns, and industrial and mining areas.

Article 5 The people's governments of provinces, autonomous regions, and municipalities directly under the Central Government shall, within the tax range specified in Article 4 of these Regulations, determine the applicable tax range for the areas under their jurisdiction based on the status 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 area 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 province, autonomous region and municipalities directly under the Central Government. The people's governments of autonomous regions and municipalities directly under the Central Government shall approve and implement it.

With the approval of the people's governments of provinces, autonomous regions, and municipalities directly under the Central Government, the applicable tax standard for land use tax in economically backward areas may be appropriately reduced, but the reduction shall not exceed 30% of the minimum tax amount stipulated in Article 4 of these Regulations. Economically developed areas The applicable tax standard for regional land use tax 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 used by state agencies, people’s organizations and the military for their own use;

(2) Land owned by Land for self-use by units allocated funds by the national financial department;

(3) Land for self-use of religious temples, parks, scenic spots and historic sites;

(4) Municipal streets, squares, and green belts and other public land;

(5) Production land directly used for agriculture, forestry, animal husbandry, and fishery;

(6) Land and reclamation land approved for reclamation and improvement The transformed abandoned land will be exempted from paying land use tax for 5 to 10 years 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 governments of provinces, autonomous regions and municipalities 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 will be paid starting one year from the date of approval of requisition Use tax;

(2) For requisitioned non-cultivated land, land use tax shall be paid starting from the month after the requisition is approved.

Article 10 Land use tax shall be levied by the tax authority where the land is located. The land management authority shall provide land use ownership information to the tax authority where the land is located.

Article 11 The collection and management of land use tax shall be implemented in accordance with the provisions of the "Tax Collection and Management Law of the People's Republic of China" and these Regulations.

Article 12 Land use tax revenue shall be included in fiscal budget management.

Article 13 The implementation measures for these Regulations shall be formulated by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government.

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.