Who knows what the reduction and exemption provisions of land use tax are?

The 2017 land use tax reduction and exemption provisions are as follows: 1Statutory items are exempt from tax. The following land is exempt from land use tax:

Article 6 of the Regulations) (1) Land for the self-use of state organs, people's organizations, and the military; (2) Land for self-use by units allocated by the Ministry of Finance of the People's Republic of China; (3) Land for the self-use of religious temples, parks, places of interest; (4) Municipal streets, squares, green belts and other public land; (5) Production land directly used for agriculture, forestry, animal husbandry and fishery; (6) The land that has been approved for reclamation and remediation and the abandoned land for renovation shall be exempted from land use tax for 5 years and 10 years from the month of use; (7) Land for energy, transportation, water conservancy facilities and other land exempt from tax separately stipulated by the Ministry of Finance. 2.Hardship relief.

If a taxpayer has difficulties in paying land use tax and needs to be reduced or exempted on a regular basis, it shall be examined and approved by the provincial local taxation bureau and submitted to the State Administration of Taxation for approval. (Article 7 of the Ordinance) 3Cultivated land expropriation is exempt from taxation.

Newly requisitioned cultivated land shall be exempted from land use tax for one year from the date of approval of expropriation. (Article 9 of the Ordinance) 4Tax cuts in poor areas.

The applicable tax rate standard of land use tax in economically backward areas can be appropriately reduced with the approval of the provincial people, but the reduction shall not exceed 30% of the minimum tax amount stipulated in the tax lawSection 5 of the Ordinance) 5.Tax-exempt land for enterprises.

Where the land used by an enterprise, such as a school, hospital, nursery school or kindergarten, can be clearly distinguished from other land used by the enterprise, it may be exempted from land use tax by reference to the land used by the unit for which the government has allocated business funds. (Guo Shui Di Zi 1988 No. 15) 6Reduction and exemption period for land reconstruction.

The land reclaimed and renovated and the abandoned land renovated shall be determined by the provincial-level local taxation bureaus within the tax exemption period stipulated in the tax law. (Guo Shui Di Zi 1988 No. 15) 7Specific land relief.

The expropriation and exemption of the following land shall be determined by the provincial local taxation bureaus: (Guo Shui Di Zi 1988 No. 15) (1) land for residential houses and courtyards owned by individuals; (2) Residential housing land levied by the real estate management department before the rent adjustment reform; (3) Dormitory land for the families of employees of tax-exempt units; (4) Land for welfare factories organized by the civil affairs department to resettle a certain proportion of disabled persons; (5) Land for various schools, hospitals, nurseries, and kindergartens organized by collectives and individuals. 8.

Warehouse cold storage reduction. If it is difficult to pay taxes for the operation of warehouses and cold storage land, the land use tax shall be reduced or exempted with the approval of the State Administration of Taxation. (Guo Shui Di Zi 1988 No. 32) 9

Electricity land is exempt from taxes. land for pipelines and water sources in the power industry; In addition to the land for power generation plants, the land for production of industrial and auxiliary industries, and the land for office and living purposes, other land used for hydropower stations; land for transmission lines and substations in the power supply sector; land for heating pipelines in thermal power plants; Exemption from land use tax. During the construction of power projects, if it is difficult to pay taxes, the provincial local taxation bureau shall review and report to the State Administration of Taxation for approval to reduce or exempt the land use tax.

Guo Shui Di Zi 1989 No. 13 and No. 44).

According to the provisions of the tax law, the preferential tax reduction and exemption of urban land use tax that construction enterprises can enjoy include:

1) In accordance with the provisions of the "Interim Regulations on Land Use Tax" and (88) Guo Shui Di Zi No. 015 and other documents, the land approved for reclamation and remediation and the abandoned land for renovation shall be exempt from tax for 5 to 10 years from the month of use. The land for reclamation and remediation and the abandoned land for renovation shall be determined on the basis of the certification documents issued by the land management authority; The specific tax exemption period shall be determined by the tax bureaus of each province, autonomous region and municipality directly under the Central Government within the prescribed time limit.

2) Where the land used by an enterprise, such as a school, hospital, nursery school or kindergarten can be clearly distinguished from other land used by the enterprise, it may be exempted from land use tax by reference to the land used by the public institution for which the state finance department has allocated funds.

3) In accordance with the regulations, for the expropriation of cultivated land by enterprises, where the cultivated land occupation tax has been paid, the urban land use tax shall be levied after one year from the date of approval of the expropriation, and the urban land use tax shall not be levied before that, but the urban land use tax shall be levied from the next month after the approval if the requisitioned non-cultivated land is not required to pay the cultivated land occupation tax.

In addition, the current tax law also stipulates:

1) After the closure, cancellation or relocation of an enterprise, if its original site is not used for other purposes, it may be temporarily exempted from urban land use tax with the approval of the local taxation bureau of the province, autonomous region or municipality directly under the Central Government.

2) Barren mountains, forest lands, lakes and other land occupied within the scope of the enterprise, which have not yet been used, shall be temporarily exempted from urban land use tax upon examination and approval by the local taxation bureaus of all provinces, autonomous regions and municipalities directly under the Central Government.

If the taxpayer has difficulties in paying the land use tax and needs to be reduced or exempted on a regular basis, and the annual tax reduction and exemption amount is less than 100,000 yuan, it shall be reviewed by the local finance bureau and the local taxation bureau and submitted to the provincial finance department and the local taxation bureau for examination and approval; If it is more than 100,000 yuan, it shall be reviewed by the provincial finance department and the local taxation bureau, and submitted to the Ministry of Finance and the State Administration of Taxation for approval. Agricultural enterprises that use the land of tax-exempt units without compensation shall be subject to land use tax.

Land use tax is levied on land users based on land area, and is a type of behavior tax characterized by paid occupation. The land use tax is levied only in cities above the county level, and is not levied on land used in cities and towns[2] in non-taxable areas. The scope of urban land use tax is cities, county seats, organized towns, industrial and mining areas, etc.

Among them, a city refers to a city established with the approval of ***, including urban areas and suburbs; The county seat refers to the town where the county people are located; Organized towns refer to organized towns established with the approval of the people of provinces, autonomous regions and municipalities directly under the Central Government; The industrial and mining area refers to the location of large and medium-sized industrial and mining enterprises with relatively developed industry and commerce, relatively concentrated population, and in line with the standards of the establishment of towns, but have not yet established the establishment of towns. Industrial and mining areas must be approved by the people of provinces, autonomous regions and municipalities directly under the Central Government. The specific scope of taxation in cities, county seats, organized towns, and industrial and mining areas shall be demarcated by the people of all provinces, autonomous regions, and municipalities directly under the Central Government.

The land use tax adopts a range of differential tax amounts, and the annual tax amount per square meter of land included in large, medium, and small cities and county towns is somewhat different. In order to prevent long-term land acquisition without using and restricting the occupation of more land, additional taxation can be carried out within the range of 2 to 5 times the prescribed tax amount.

Land use tax is exempted for land used by parks, scenic spots, temples, cultural, educational, health, social welfare and other units, land used in towns, streets, public facilities, railways, airports, port areas, stations, land use tax reduction and exemption policies for transportation and water conservancy projects, land used for agriculture, forestry, animal husbandry, fishery and fruit production bases, and land used for individual non-business buildings. In order to encourage the use of wasteland, tidal flats and other land, tax exemption is granted for a period of 10 years to land that has been approved for remediation and abandoned land that has been renovated.

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

Article 6. The following land is exempt from land use tax: (1) Land used by state organs, people's organizations and the armed forces; (B) by the State finance department allocated funds for the use of the unit for its own use; (3) Land for self-use of religious temples, parks, and places of interest; (D) municipal streets, squares, green belts and other public land; (5) Spring pants are directly used for agriculture, forestry, animal husbandry, and fishery production land; (6) The land that has been approved for reclamation and remediation and the abandoned land that has been renovated shall be exempted from land use tax for 5 to 10 years from the month of use; (7) Land for energy, transportation, water conservancy facilities and other land exempt from tax separately by the Ministry of Finance.

Article 7. Except as provided in Article 6 of these Regulations, if a taxpayer who pays pure land use tax has real difficulties in paying land use tax and needs to be reduced or exempted on a regular basis, it shall be approved by the tax authorities at or above the county level.