Positive significance of tax reduction and fee reduction

It is an important strategic decision of the CPC Central Committee and the State Council to reduce taxes and fees on a larger scale, and it is also an important political task and core work theme of tax authorities in 2009. State Taxation Administration of The People's Republic of China Shanxi Provincial Taxation Bureau, based on "tax reduction and fee reduction policies and measures should take root, let enterprises go into battle lightly", "work hard" and "work hard", while implementing various tax reduction and fee reduction policies and measures, focuses on maximizing tax reduction and fee reduction dividends and actively innovates. Under the coordination and promotion of the provincial party committee and the provincial government, the "aftermath" policy of tax reduction and fee reduction-the urban land use tax is reduced by 75%, becoming the only one in China.

Legal basis:

Provisional Regulations of People's Republic of China (PRC) Municipality on Urban Land Use Tax

Article 1 These Regulations are formulated for the purpose of rational utilization of urban land, adjustment of land differential income, improvement of land utilization efficiency and strengthening land management.

Regulations on land use tax.

Article 2 Units and individuals that use land in cities, counties, towns and industrial and mining areas are taxpayers of urban land use tax (hereinafter referred to as land use tax) and shall pay 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 military and other units; The individuals mentioned in these Measures include individual industrial and commercial households and other individuals.

Article 3 Land use tax shall be calculated and collected according to the prescribed tax amount according to the actual land area and land type occupied by taxpayers.

The organization and calculation of the land occupation mentioned in the preceding paragraph shall be determined by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government according to the actual situation.