【Title】 Implementation Measures of Hubei Province on Land Use Tax in Cities and Towns
【Promulgation Date】 20070519
【Implement Date】 20070519
【Effectiveness】 Effective
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Implementation Measures of Hubei Province on Land Use Tax in Cities and Towns

Implementation Measures of Hubei Province on Land Use Tax in Cities and Towns

Article 1. With a view to enhancing the tax administration of the land users in cities and towns, regulating the gradient land income in cities and towns, promoting the reasonable exploitation of the land in cities and towns, these Implementation Measures are formulated in accordance with Provisional Regulations of The People’s Republic of China Governing Land Use Tax in Cities and Towns (hereafter referred to as these Regulations), pursuant to the relevant laws, rules and regulations, and in light of the actual situation of the Province.

Article 2. The taxpayer who is one of the units or individuals that make use of the land and pay the land use tax in the city, county, organic town, industrial and mineral area within the Province shall pay the tax in accordance with these Regulations and these Implementation Measures.

The specific range for tax collection in the city, county, organic town, industrial and mineral area shall be defined by the people’s government of the city or county in accordance with the city planning and the organic town planning.

Article 3. The unit or individual that owns the land use right shall be the land use tax payer. Where the land is leased, the leaser shall be the land use tax payer. Where the land use right is jointly owned, each owner shall respectively hand in the land use tax calculated in accordance with the proportion of his actual share in the total land area. Where the land use right is not certain or the land ownership is pending, the land use tax shall be paid by the actual land user or the actual land holder.

Article 4. Regarding the land area calculated for taxation, it shall be in agreement with the actual holding land area of the tax payer determined by the administrative department of land and resources and the department of surveying and mapping; where the land is not surveyed, it shall be in agreement with the land area defined on the land use certificate checked and issued by the administrative department of land and resources above county level; where the land use certificate is not checked and issued and the land ownership papers are definite, the taxpayer shall declare the actually exploited land area which shall be checked and determined by the local competent tax authority.

Article 5. The land use tax for each square meters in the Province shall be collected in accordance with the grade of the land in use and its corresponding taxation standard. And the specific taxation criterion is attached as the appendix.

Article 6. The adjustment of the specific taxation criterion for land use tax in the Province shall be drafted by the provincial finance bureau and the provincial tax authority and reported to the provincial people’s government for check and approval; where the land grade changes and it is necessary to increase or decrease the specific taxation criterion, it shall be reported by the people’s government of the city or county to the provincial people’s government for check and approval.

Article 7. Each tax authority shall collect the land use tax in accordance with comprehensive land grade determined by the administrative department of land and resources at the same level; where the comprehensive land grade is not determined, the land use tax shall be collected in accordance with the commercial land grade.

Article 8. Except for the exemption of land use tax in Article 6 in these Regulations, the land use tax of the following land areas shall be temporarily exempted.

1). land for individual’s residential house or yard;

2). land privately used by the various schools, hospitals, nurseries, kindergartens, welfare institutions that are established by units and individuals;

3). land used by the enterprises in which the number of the handicapped employees reaches the required proportion of the whole staff;

4). mountainous land for exploitation and waste land for reform, which is approved by the administrative department of land and resources above county level, whose procedures for temporary exemption of the land use tax are handled in the local tax authority with the exemption of land use tax for five years as of the date of the land exploitation.

Article 9. Except for the situation stipulated in Article 6 in these Regulations and in Article 8 in these Implementation Measures, if the tax payer really has the difficulty to pay the land use tax and it is necessary to make a regular reduction of the tax, it shall be checked and approved by the competent tax authority in accordance with the management right.

Article 10. Where it is difficult to differentiate the taxation land and the tax-free land, the tax quota of the tax-payer unit shall be determined by the competent tax authority according to the actual land use situation.

Except for the land used in the agriculture, forestation, husbandry and fishery, the land for welfare enterprises, and the mountainous land for exploitation and waste land for reform, where the tax-free units and individuals utilize the land in production and business operation or lease the land use right, the land use tax shall be handed in in accordance with these Implementation Measures as of the next month of the date of changing the land function or leasing the land use right.

Article 11. The land use tax shall be calculated annually and handed in each quarter of the year. The due tax amount shall be declared and handed in within ten days after the expiration of each quarter.

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