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

Decree No. 483 of The State Council shall come into force on January 1, 2007.

Decision of The State Council on revising the Interim Regulations of the People's Republic of China on the Use Tax of Urban Land

The State Council has decided to amend the "Interim Regulations of the People's Republic of China on the Use of Urban Land" as follows:

Article 2 adds a new paragraph as the second paragraph: "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 organizations, state organs, the military and other units; The term "individual" includes individual industrial and commercial households and other individuals."

2. Article 4 is amended as follows: "The annual amount of 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 county seats, towns and industrial and mining areas."

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

In addition, the wording of individual provisions of this Ordinance is amended.

This DECISION shall come into force as of January 1, 2007.

The Interim Regulations of the People's Republic of China on the Use of Urban Land shall be revised accordingly and reissued in accordance with this Decision.

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

(Promulgated by Decree No. 17 of The State Council of the People's Republic of China on September 27, 1988, revised in accordance with the Decision of The State Council on amending the Interim Regulations of the People's Republic of China on the Use Tax of Urban Land on December 31, 2006)

Article 1 THESE REGULATIONS are FORMULATED FOR the purpose OF RATIONAL UTILIZATION OF URBAN LAND, adjustment of INCOME from land grade differentials, IMPROVEMENT of LAND use EFFICIENCY and strengthening land administration.

Article 2 The units and individuals that use land within the limits of cities, counties, established towns and industrial and mining areas are taxpayers of the urban land use tax (hereinafter referred to as the land use tax) and shall pay the land use tax in accordance with the provisions of these Regulations.

The units mentioned 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 organizations, state organs, the armed forces and other units; The term "individual" includes individual industrial and commercial households and other individuals.

Article 3 The land use tax shall be calculated on the basis of the land area actually occupied by the taxpayer and levied in accordance with the prescribed amount of tax.

The people's governments of provinces, autonomous regions and municipalities directly under the Central Government shall determine the organizational measurement of the land occupied in the preceding paragraph in light of the actual conditions.

Article 4 The annual amount of 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 county seats, administrative 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 range of the amount of tax specified in Article 4 of these Regulations, determine the range of applicable taxes in the areas under their jurisdiction in light of the state of municipal construction, the degree of economic prosperity and other conditions.

The people's governments of cities and counties shall, in light of the actual conditions, divide the land in their own areas into several grades, formulate corresponding applicable tax standards within the range of tax 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 for the land use tax in economically backward areas may be lowered appropriately, but the amount of 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 may be raised appropriately, but it must be reported to the Ministry of Finance for approval.

Article 6 The following land shall be exempted from the land use tax:

(1) land for the self-use of state organs, people's organizations and the armed forces;

(2) land for the self-use of units with public funds allocated by the financial department of the State;

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

(4) public land such as municipal streets, squares and green zones;

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

(6) Land approved for reclamation and renovation and abandoned land for transformation shall be exempted from the land use tax for 5 to 10 years from the month in which it is used;

(7) Land for energy, transportation and water conservancy facilities and other land exempted from tax as otherwise stipulated by the Ministry of Finance.

Article 7 Except as provided in Article 6 of these Regulations, if a taxpayer has real difficulties in paying the land use tax and needs to be exempted or reduced on a regular basis, the tax authorities of provinces, autonomous regions and municipalities directly under the Central Government shall, after examination, report to the State Taxation Bureau for approval.

Article 8 The land use tax shall be calculated annually 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 on newly requisition land in accordance with the following provisions:

(1) For the cultivated land requisition, the land use tax shall be paid at the end of one year from the date of approval for requisition;

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

Article 10 The land-use tax shall be collected by the tax authorities where the land is located. The land administration authorities shall provide the land use ownership materials to the tax authorities where the land is located.

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

Article 12 The REVENUE FROM THE LAND USE tax shall BE brought INTO the management of the fiscal budget.

Article 13 Measures for the implementation of 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 shall come into force as of November 1, 1988, and the measures for land use fees formulated by various localities shall cease to be implemented at the same time.