Measures for the implementation of urban land use tax in Ningxia Hui Autonomous Region

Article 1 In order to make rational use of urban land and improve the land utilization rate, these implementation measures are formulated in accordance with the Provisional Regulations of People's Republic of China (PRC) Municipality on Urban Land Use Tax (hereinafter referred to as the Regulations) and combined with the actual situation in our region. Article 2 All units and individuals who cooperate with land requisition are taxpayers of urban land use tax (hereinafter referred to as land use tax). Article 3 Collection area:

(a) Yinchuan City, Shizuishan City area;

(two) the county, wuzhong, Qingtongxia city;

(three) towns approved by the people's Government of the autonomous region;

(four) industrial and mining areas approved by the people's governments of cities and counties.

The division of the above-mentioned collection areas shall be determined by the municipal and county people's governments and reported to the tax bureau of the autonomous region for the record. Article 4 Land subject to land use tax includes urban land allocated by the state, approved for requisition, occupied without compensation, temporarily used by units or individuals with unknown ownership, and occupied by other forms. Article 5 The land use tax shall be calculated on the basis of the land area actually occupied by taxpayers and levied according to the prescribed tax amount.

The land management authority is responsible for providing the land use right information to the tax authorities where the land is located.

(a) holders of land use certificates issued by the people's governments at or above the county level shall pay taxes according to the land use area confirmed by the certificates;

(two) the land use certificate has not been issued, the taxpayer shall truthfully declare the land area to the local administrative department, and the tax authorities shall collect it first after verification. After the use certificate is issued, the tax payable shall be adjusted according to the area confirmed by the certificate. Sixth land use tax per square meter of land annual tax:

(a) the triangle of Yinchuan New City, Dawukou District, Shizuishan District and Shitanjing District;

(two) wuzhong, Qingtongxia City, Qingtongxia Town binary to binary;

(three) Yinchuan suburbs, counties, towns and industrial and mining areas, a quarter to one yuan and fifty cents;

The people's governments of cities and counties may, within the above-mentioned tax range, divide local land into several grades according to local actual conditions, formulate corresponding tax standards, and report them to the people's government of the autonomous region for approval before implementation. Article 7 Except under the circumstances stipulated in Article 6 of the Regulations, the following land use rights are exempted or deferred:

(a) hospitals, clinics, schools, kindergartens, nurseries, nursing homes and nursing homes run by units or individuals are exempt from land use tax;

(2) Weapon depots, ammunition depots, gun depots and training venues specially used for militia training within enterprises are exempt from land use tax;

(three) welfare factories, shops, resettlement of disabled people accounted for more than 35% of the total number of employees or disabled people engaged in production and operation of land, exempt from land use tax;

(four) after the enterprise stops production or cancels, the land is idle and approved by the local tax authorities, and the land use tax is exempted;

(five) individuals occupy non-operating land, land use tax deferred;

(6) Before the reform of the housing system, the land use tax was deferred for the land occupied by the dormitory of employees' families in state organs, people's organizations, military units and other units. Eighth Guyuan area and Yanchi, Tongxin County in 199 1 before the end of the land use tax. Article 9 Except under the circumstances stipulated in Article 6 of the Regulations and Article 7 of these Measures, if taxpayers have real difficulties in paying land use tax and need to reduce or exempt it on a regular basis, they shall be submitted for approval in accordance with the prescribed management authority after being audited by the local tax authorities. Tenth units and individuals exempt from land use tax change the nature of land use, and use the land for production, management, lease or transfer to units and individuals that are not exempt from tax. Units or individuals using land shall pay land use tax in accordance with regulations from the month following the change of the nature of land use or the change of land use right. Eleventh taxpayers through paid transfer, transfer and other ways to reduce the use of land, after the approval of the land management authority, from the next month to deduct the tax paid. Article 12 Land use tax shall be levied annually and paid quarterly. The tax paid quarterly shall be put into storage within 20 days after the end of the quarter. In case of public holidays or holidays, the last day of the storage period may be extended. Thirteenth land use tax collection and management, by the tax authorities where the land is located in accordance with the "Provisional Regulations on the administration of tax collection in People's Republic of China (PRC)" and "Ningxia Hui Autonomous Region tax collection and management implementation measures" and related regulations. Fourteenth approach by the autonomous region tax bureau is responsible for the interpretation of. Fifteenth these Measures shall come into force as of January 1st, 1989.