Measures of Nanjing Municipality for the Implementation of Urban Land Use Tax

Article 1 These 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 Provisional Regulations). Article 2 All units and individuals who have the right to use land within the administrative areas of our city, county towns, industrial and mining areas, county towns (towns) are taxpayers of urban land use tax (hereinafter referred to as taxpayers) and shall pay land use tax in accordance with the Provisional Regulations and these Measures.

Units and individuals that pay land use fees will no longer pay land use fees. Article 3 If the taxpayer is not located in the place where the tax-paying land is located, the tax shall be paid by the custodian or the actual user; If the land use right is not determined or the ownership dispute is not resolved, the actual user shall pay taxes; The land use right is * * *, and the land use tax is paid by the parties according to the proportion of the actually used land area to the total area. Article 4 The land use tax shall be based on the land use right certificate issued by the land management department to determine the actual occupied land area; Units and individuals that have not obtained the certificate of land use right shall apply to the local land management department for registration in time, and declare and pay taxes within the time limited by the tax department. Article 5 The annual tax per square meter of urban land use tax is as follows:

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Urban level one two three four five six seven

Rmb 7.04.53.01.51.00.70.5

County level two

Yuan 0.4 0.2

(See Annex "Nanjing Urban Land Classification" for the specific scope of land grade) Article 6 The change of land grade shall be determined by the Municipal Bureau of Land and Resources jointly with the Municipal Taxation Bureau and reported to the municipal government. Seventh before the demarcation of the industrial and mining areas in our city, enterprises involving different levels shall pay land use tax according to the level where the main factory is located. Article 8 In addition to the scope of tax exemption stipulated in Article 6 of the Provisional Regulations, land use tax shall be suspended for the following lands:

(a) the area and courtyard of the individual-owned house;

(two) the housing land leased by the real estate management department before the lease reform;

(three) the land for the dormitory of state organs, people's organizations, the army and the state financial allocation units;

(4) Various schools, hospitals, nurseries, kindergartens, sanatoriums, sanatoriums and welfare homes run by units and individuals;

(five) streets, neighborhood committees, cultural stations, and clubs, activity rooms, libraries, reading rooms and other places for mass cultural activities organized by county and district trade unions without operating income. Ninth welfare factories organized by the civil affairs departments for the placement of disabled people, in which disabled people account for more than 50% (including 50%) of the whole factory, can be given tax-free care after being audited by the local tax authorities and approved by the municipal tax bureau. Tenth in addition to the provisions of article eighth of these measures, it is indeed difficult for taxpayers to pay the land use tax, and it needs to be reduced or exempted, which shall be audited by the local tax authorities and reported to the Municipal Taxation Bureau for handling according to the relevant provisions. Article 11 The land use tax shall be calculated on an annual basis and paid in two phases (May in the first half and 1 1 month in the second half). Units that pay a large amount of tax can pay it quarterly. Article 12 Taxpayers shall, within 30 days from the date of promulgation of these Measures, go through the formalities of tax declaration with the local tax authorities with the existing information on land ownership, location, area, grade and use, and pay the land use tax within the prescribed tax period after examination.

Newly requisitioned land with the approval of the land management department. Within 30 days from the date of approval, go through the declaration formalities with the tax authorities where the land is located. Article 13 Where a taxpayer changes the land use, it shall go through the formalities of change with the land management department, and go through the formalities of tax change with the tax authorities where the land is located within 15 days from the day after the completion of the formalities. Fourteenth land management departments should provide relevant information to the tax authorities where the land is located, and send a copy of the documents approved by the units and individuals to the tax authorities where the land is located. Fifteenth land use tax collection and management, in accordance with the provisions of the "Provisional Regulations" of People's Republic of China (PRC) tax collection and management. Article 16 The Nanjing Municipal Taxation Bureau shall be responsible for the interpretation of these Measures. Article 17 These Measures shall be implemented as of 1989 1 month 1 day.

Land classification of a town in Nanjing

Level 1: refers to two roads along the street.

1. Xinjiekou Square: No.75 and No.76 on the north and south sides of Zhongshan Road in the east; South to No.8 1 andNo. 130 on the east and west sides of Zhongshan South Road; North to the east and west sides of Zhongshan Road 199, 200; West to No.2 Hanzhong Road, Tieguan Lane.

2. Gulou Square: south to Huangnigangkou and the joint ticket office; No.30, Central Road, Yunlingkou, Gaobei; Zhongshan North Road to Gulou Street and Gulou Department Store.

3. Confucius Temple: Gong Yuan West Street to both sides of Jiankang Road, East Market and West Market, Gong Yuan Street to Yong 'an Shopping Mall, east of Jiefang Cinema and west of Zhanyuan Road.

4. Daxing Palace to Taiping Lane and Huowa Lane.

5. Shanxi Road Square: Dingjiaqiao in the east and Hubei intersection in the south; Southeast to Tian Tian shopping centers and military clubs; Northwest to Renhe Street and Children's Theater; West to No.38, Zuo Fu Road and Shaanxi Road.

The second level:

1. Xinjiekou area:

East to Hongwu North Road and Changbai Street;

South to Qinhuai River and Baixia Road;

West to Shanghai Road, Mingwa Gallery, big incense burner and timber market;

North to Zhujiang Road and Guangzhou Road.

2. Confucius Temple area:

East to Changbai Street and Qinhuai River;

South to Changle Road;

West to Tianqing Street, Maxiang and Tongfang;

North to Baixia Road and Inner Qinhuai River.

3. Gulou area:

East to Jinxianghe Road, beijing east road, Anren Street, Gaoloumen, Bai Zi Pavilion and Cancer Hospital;

South to Zhujiang Road and Guangzhou Road;

West to Shanghai Road and Yunan Road;

North to high Yunling mountains.

4. Shanxi Road area:

East to Xuanwu Gate;

South to Dongting Road, Gao Yunling, Yunnan Road and Beijing West Road;

West to Lianggu Road, Shuizuogang and Xikang Road;

From He Hui Street, Sanpailou, Jiangjunmiao, Matai Street and Tongjiaxiang to the north of the city.

Level 3: Next to the level 2 radiation zone.

1. From Xinzhuang Village of Nanjing Railway Station to Wudingmen along the city wall via Heping Gate, Xuanwu Gate, Jiefangmen, Taipingmen, Fuguishan, Houbanshan Garden, Qianbanshan Garden, Lifu Street, Houbiaoying, Ruijin Road, Gongyuan Road and Tongjimenwai Street.

2. South to Changle Road and Qinhuai River.

3. West to Huju South Road, Huju North Road, Nanzu Temple and Da Qiao South Road.

4. From Da Qiao South Road in the north, along the railway through Huhe, Jinchuan River, Changjiang New Village, Changjiang Machinery Factory, Nanjing Bus Station and Hepingmen Coal Station to Xinzhuang Village.

5. Jehol Road area:

East from Jiangmen City Wall to Zhong Xing Gate and Jiangjiayuan Road;

South to Zhongshan North Road, Huimin River and Jiangyan Road;

From Zhongshan Wharf on the Yangtze River to Bian Jiang Road in the west;

Jianning Road, Chaoyue Building, north of Bian Jiang Road.

Qinhuai District:

East of Yanghu Road, east wall of Chenguang Factory;

South to Tong Ning Railway;

West to West Street and Xiaoshikou;

North to Qinhuai River.

Level 4:

1. Scattered and remote areas within the administrative area of six urban areas and the third-level periphery.

2. Qixia District: the administrative areas of Xiaoshi Town, Maigaoqiao Town and Jiaolingwei Town.

3. Yuhuatai District: Seven towns (Shimenkan, Shuangqiaomen, Tuchengtou, Wuding New Village I and II, Honghua Village Neighborhood Committee), Yuhua Town (Yuhuatai, Xiyangxiang, Pude Village, Wuguili, Qianjia Village, Andemen, Xiaoxing, Qiaonan Village Neighborhood Committee, Yuhua New Village Neighborhood Office), Yuhua Township (Huzhu Village, Jihe Village)

Level 5:

1. Qixia District: Yanziji Town, Hua Yao Town, Qixia Town (nine neighborhood committees and Qixia Village, October Township and Xinhe Township of Shiqiao Township), Hua Yao Township (Hua Yao Village and Yao Chen Village), Xuanwu Lake Township (Jiangwangmiao Village and Xianhe Village), Zijinshan Township (Zhong Ling Street Village, Jiaolingwei Village,

2. Yuhuatai District: Banqiao (Banqiao, Qiaonan, Oasis Neighborhood Committee, Shanghai Meishan Metallurgical Company, Guxiong Village, Luosiqiao, Erdaoqiao, Miandi Neighborhood Committee), Xishanqiao Town (Xishan Bridge, Xinhe, Jianning Neighborhood Committee, Meishan Iron Mine Area), Yuhua Township (Ding Qiang Village, Huashenmiao Village), Shazhou Township (Shazhou Village) and Honghua.

3. Large factory area: Shanpan Sub-district Office, West Nagato Sub-district Office and Xiejiadian Sub-district Office.

4. Pukou District: the administrative areas of Pukou Town, Nanmen Town and Dongmen Town.

Level 6:

1. Qixia District: longtan town in Maqun Township, Xuanwu Lake Township (Chalukou Village, Wuqi Village and Xuzhuang Village), Zijinshan Township (Houzhuang Village, Cangpomen Village and Yuliang Village), Maigaoqiao Township (Xingwei Village and Fendou Village) and Hua Yao Township (Wangzilou Village, Wubian Village, Yaosheng Village and wulong village Village).

2. Yuhuatai District: Tiexinqiao Township (Silverstream Village and Tiexinqiao Village), Xishanqiao Township (Guyijing Village, Meishan Village, Xishanqiao Village, Taishan Village and Youfang Village), Honghua Township (Wengjiaying Village, Yangguang Village and Guoyuan Village) and Shimenkan Township (Yang Gang, Pailou Village, Lianhe Village, Gao Qiao Village, Shishan Village and Baifang Village).

3. Large factory area: the administrative areas of Getang Town (Getang Street Neighborhood Committee) and Luchang Town (Shuijiawan Neighborhood Committee).

4. Pukou District: the administrative area of Sanhe Township.

Level 7:

1. Qixia District: Sheshan Township, Baguazhou Township, Huayuan Township, Fang Ying Township and Changjiang Township.

2. Yuhuatai District: the administrative areas of Jiang Xinzhou Township, Shuangzha Township, Tiexinqiao Township (Fang Ding Village, Gaojiaku Village, Zhonglu Village, Majiadian Village and Xinhe Village), Xishanqiao Township (wucun Village and Siwei Village) and Banqiao Village (Luoxing Village, Yechen Village, Persimmon Tree Village, Dafang Village and Shizha Village).

3. Large factory area: Getang Town (administrative village range except Getang Street Neighborhood Committee) and Luchang Town (administrative village range except Shuijiawan Neighborhood Committee).

4. Pukou District: the administrative areas of Jiangyan Town, Dingshan Town, Pancheng Town and Yongfeng Town.

County and town:

Level 1:

Liucheng Town, Zhujiang Town, Zaizhen Town, dongshan town Town, Xichun Town, Hushu Town, Tangshan Town and Yeshan Town.

The second level:

Five counties in addition to the above-mentioned administrative areas outside the towns.