Introduction: Land use tax is only imposed on cities above the county level, and non-taxed areas are not taxed for urban land use. Distributed roofs, agricultural greenhouses, and fish-to-photovoltaic complementary photovoltaic power stations are exempted from land use tax; the use of land such as wasteland and mudflats to build photovoltaic power plants will grant 10 years of tax exemption to land that has been approved for renovation and to reclaimed abandoned land. The land that has been approved for reclaimed land to be reclaimed and the abandoned land used for renovation will be tax-free for 5 to 10 years from the month of use. The Ministry of Finance separately stipulates tax-free energy land exempt from land use tax.
Land use tax refers to a unit or individual that uses land within the scope of cities, counties, established towns, and industrial and mining areas. It uses the area of ​​land actually occupied as the tax basis, and a type of tax that is collected by the tax authority where the land is located in accordance with regulations. . As the land use tax is only collected in cities above the county, it is also called urban land use tax.
The following are relevant knowledge and laws and regulations regarding land use tax:
Tax object
Land use tax is taxable on land area, and it is levied on land users. It belongs to the type of behavioral tax that is characterized by paid occupancy. Land use tax is levied only on cities above the county level, while non-proclaimed areas are not taxed on urban land use. The taxation scope of urban land use tax covers cities, counties, established towns, and industrial and mining areas. Among them, the city refers to the city approved by the State Council to establish the city, including the urban and suburban areas; the county seat refers to the town where the county people's government is located; the established town refers to the town established under the approval of the people's government of the province, autonomous region or municipality directly under the central government; the industrial and mining area refers to the The industry and commerce are relatively developed and the population is relatively concentrated. It conforms to the standards of the established townships prescribed by the State Council. However, the location of large and medium-sized industrial and mining enterprises in established towns has not yet been established. Industrial and mining areas must be approved by the people's governments of provinces, autonomous regions and municipalities. The specific scope of taxation for cities, counties, established towns, and industrial and mining areas shall be designated by the people's governments of provinces, autonomous regions, and municipalities directly under the Central Government. Land use tax is subject to a wide range of differential taxation. The amount of annual taxation per square meter of land in large, medium and small cities and counties is different. In order to prevent long-term land acquisition without the use and restriction of land occupation, taxation can be added within 2 to 5 times of the required tax amount.
For lands used by parks, places of interest, temples, culture, education, health, and social welfare units, towns, streets, public facilities, railways, airports, port areas, railway stations, management of land for transportation and water conservancy projects, agriculture, forestry, animal husbandry, Land used for fishery and fruit production bases, as well as land for private non-business building, are exempt from land use tax. In order to encourage the use of land such as wasteland, beach, etc., a 10-year period of tax exemption shall be granted to the land that has been approved for renovation and to the transformed wasteland.
Tax calculation
Urban land use tax shall be paid according to the area of ​​actual use of land according to the unit tax amount prescribed in the tax law. The formula is as follows:
Yingna Township land use tax = actual area of ​​taxable land × applicable unit tax
General provisions of the annual tax per square meter, large cities 1.5 to 30 yuan; medium-sized cities 1.2 to 24 yuan; small cities 0.9 to 18 yuan; county, built towns, industrial and mining areas from 0.6 to 12 yuan. The real estate tax, vehicle and vessel use tax, and urban land use tax are all collected on a yearly basis and paid in installments.
“Wutai†Wutai Steel Import & Export Co., Ltd. owns the original value of the property for its own use of RMB 600,000, allows 20% tax reduction, and has an annual tax rate of 1.2% for real estate tax; 2 cars each with a tax of RMB 300 per year; 3 trucks, The net tonnage is 15 tons, the annual tax is 60 yuan per ton; the occupied land area is 1500 square meters, and the annual tax amount per square meter is 6 yuan; the taxation department stipulates that the real estate tax, vehicle and vessel use tax and urban land use tax should be within 10 days after the end of the quarter. Pay, on January 31, calculate the tax payable for this month.
Yue Yingna Property Tax Amount=5760/12=480 (yuan)
Yueying Naval Vessel Use Tax = 3300/12 = 275 (yuan)
Yuezheng Town Land Use Tax =1500×6/12=9000/12=750 (yuan)
Based on the results of the calculation, property tax, vehicle and vessel use tax, and urban land use tax should be extracted. Accounting entries are as follows:
Borrowing: Management Fees - Taxes 1505
Credit: Tax payable - property tax payable 480
Tax payable - should be paid by the use of 275
Taxes payable - should pay the town land use tax 750
Relief regulations
In accordance with the provisions of the tax law, the tax benefits for urban land use tax that can be enjoyed by construction companies include:
(1) In accordance with the Provisional Regulations on Land Use Tax and (88) State Tax Land No. 015 and other documents, land approved for reclamation and land reclamation and abandoned land for renovation shall be exempt from tax for 5 years to 10 months from the month of use. year. The land reclaimed for land reclamation and the abandoned land used for reconstruction shall be determined on the basis of the certification documents issued by the land management agency; the specific tax exemption period shall be determined by the taxation bureaus of provinces, autonomous regions, and municipalities directly under the jurisdiction within the prescribed time limit.
(2) For enterprises, schools, hospitals, nurseries, and kindergartens whose land can be clearly distinguished from other land use of the enterprise, they can be exempted from land use tax by referring to the land owned by the institution where the state financial department allocates the business funds for personal use.
(3) According to the regulations, for the enterprise's requisition of arable land, if the arable land occupation tax has already been paid, the urban land use tax shall be collected after one year from the date of approval of the requisition. Before this, no urban land use tax shall be levied, but the requisition shall be non- For the arable land that does not need to pay the arable land occupation tax, the urban land use tax shall be collected from the month after the approval.
In addition, the current tax law also provides:
(1) After the enterprise is closed down, cancelled or relocated, if its original site is not used for any other purpose, the local land tax bureau of the province, autonomous region or municipality directly under the Central Government may approve the temporary exemption of the urban land use tax.
(2) If the land occupied by barren hills, forest lands, and lakes within the scope of the enterprise has not been used, the land use tax shall be exempted from the examination and approval of the local taxation bureaus of provinces, autonomous regions and municipalities directly under the Central Government.
Taxpayers who have paid land-use tax really need to be exempted regularly. If the annual reduction or exemption is less than 100,000 yuan, they shall be examined and approved by the local finance bureau and local taxation bureau, and submitted to the provincial finance department and local taxation bureau for examination and approval; if it is more than 100,000 yuan, Approved by the provincial finance department and local taxation bureau and reported to the Ministry of Finance and the State Administration of Taxation for approval. Land used by tax-free units by agricultural enterprises for free use shall be subject to land use tax.
Tax effect
At present, the land use tax is only imposed on the towns and cities above the town, so it is called the town land use tax. The purpose of introducing land use tax is to protect land resources and enable enterprises to save land.
The role of land use tax collection includes the following:
(1) It can promote the rational allocation of land resources and economize on the use of land and improve the benefits of land use;
(2) It is able to adjust differential income generated by differences in land resources in different regions;
(3) Create a fair environment for competition between companies and individuals.
Related Laws
On September 27, 1988, the State Council promulgated the Provisional Regulations of the People's Republic of China on Urban Land Use Tax.
With the implementation of the system of paid use of land and the rapid development of the economy, the demand for land has gradually increased and the value of land has continued to rise. The tax standard stipulated in 1988 has been obviously low. In addition, the collection of urban land use tax for domestic-funded taxpayers does not meet the principle of fair taxation and encourage competition.
On December 30, 2006, the State Council revised and promulgated the Provisional Regulations of the People's Republic of China on Land Use Taxes for Cities and Towns, and implemented it on January 1, 2007. The main contents of this revision are as follows: First, the tax amount will be doubled; second, the target of taxation will be extended to foreign-invested enterprises, foreign companies, and foreign individuals. The introduction of a land-use tax will help increase local fiscal revenue, improve the local tax system, and consolidate the fiscal system of the tax-sharing system; it will help promote rational, economical use of land and improve land use efficiency.
Temporary Regulations on Urban Land Use Tax of the People's Republic of China
(Promulgated by Order No. 17 of the State Council of the People's Republic of China on September 27, 1988, as amended by the "Decision of the State Council on Revision" of December 31, 2006)
The first
In order to make rational use of urban land, adjust land differential income, increase land use efficiency, and strengthen land management, these Regulations are formulated.
Article 2
The taxpayers who use land for urban land use tax (hereinafter referred to as land use tax) within the scope of cities, counties, established towns, and industrial and mining areas shall pay land use tax in accordance with the provisions of these Regulations.
The units referred to 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; alleged individuals, including individual businesses Households and other individuals.
Article 3
The land use tax is based on the area of ​​the land actually occupied by the taxpayer. It is divided according to the level of the land and calculated and levied according to the amount of tax.
The organization and measurement of the land occupied by the preceding paragraph shall be determined by the people's governments of provinces, autonomous regions, and municipalities directly under the Central Government according to actual conditions.
Article 4
Land use tax The annual tax amount per square meter is as follows:
(a) 1.5 to 30 yuan in major cities;
(B) Medium-sized cities 1.2 to 24 yuan;
(c) 0.9 to 18 yuan for small cities;
(d) 0.6 to 12 yuan for the county, industrial towns, and industrial and mining areas.
The fifth
The people's governments of provinces, autonomous regions, and municipalities directly under the Central Government shall, within the scope of the tax amount prescribed in Article 4 of these Regulations, determine the applicable tax rate of the areas under their jurisdiction according to the conditions of municipal construction and economic prosperity.
The people's governments of cities and counties shall, according to actual conditions, divide the land of the region into several levels and formulate corresponding standards of applicable taxes within the scope of the tax amount determined by the people’s governments of provinces, autonomous regions, and municipalities directly under the Central Government, and report them to the people’s governments of provinces, autonomous regions, and municipalities directly under the Central Government for approval. .
With the approval of the people's governments of provinces, autonomous regions, and municipalities directly under the Central Government, the applicable tax amount standards for land use tax in economically backward areas may be appropriately reduced, but the amount of reduction may not exceed 30% of the minimum amount prescribed in Article 4 of the present Regulations. The applicable tax rate for land use tax in economically developed areas can be appropriately increased, but it must be submitted to the Ministry of Finance for approval.
Article 6
The following land is exempt from land use tax:
(1) Land used by state agencies, people's organizations, and the military for their own use;
(2) The land owned by the unit allocated by the national finance department for the business expenses;
(3) Religious temples, parks, and land for personal use of scenic spots and historic sites;
(4) Public land such as municipal streets, squares and green belts;
(5) Land used for production directly in agriculture, forestry, animal husbandry and fishery;
(6) Land that has been approved for reclaimed land to be reclaimed for land reclamation and abandoned land that has been transformed shall be exempted from land use tax for 5 to 10 years from the month of use;
(7) The Ministry of Finance separately stipulates exempted land for energy, transportation, water conservancy facilities and other land use.
Article 7
Except for the provisions of Article 6 of the Regulations, if the taxpayer has difficulty in paying the land use tax and needs regular exemption, the tax authorities of the province, autonomous region, or municipality directly under the Central Government shall, after review, report it to the State Administration of Taxation for approval.
eighth
Land use tax is calculated on an annual basis and paid in installments. The deadline for payment shall be determined by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government.
Article 9
For newly acquired land, land use tax shall be paid in accordance with the following regulations:
(1) For the cultivated land requisitioned, the land use tax shall be paid starting from the date of approval of the expropriation;
(2) For the non-cultivated land requisitioned, the land use tax shall be paid from the month after the approval of the expropriation.
Article 10
Land use tax is levied by the tax authority where the land is located. The land administration agency shall provide the land use right ownership information to the tax authority where the land is located.
Article 11
The administration of the collection of land use tax shall be carried out in accordance with the provisions of the "Law of the People's Republic of China on Tax Collection and Management" and these Regulations.
Article 12
Land use tax income is included in budget management.
Article 13
The measures for the implementation of this Regulation shall be formulated by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government.
Article 14
This Regulation shall come into force on November 1, 1988. The land use fees formulated by various localities shall be suspended at the same time.
Supplementary explanation
There are many similarities in the collection and management of cultivated land occupation tax and land use tax, but there are also certain differences. What are the differences between cultivated land occupation tax and land use tax?
Their common points are in accordance with the relevant provisions of the Tax Collection and Management Law. According to the regulations issued by the State Council, these two taxes are levied by the local taxation authorities and the amount of the tax to be collected shall be from the prescribed amount of taxation. In accordance with the taxpayer's point of view, the relevant provisions are mainly composed of foreign-invested enterprises and foreign companies.
However, these two tax items also have certain differences, which are mainly reflected in the different definitions, different tax collection scope, different taxpayers, different taxation basis, different unit tax amounts, and different characteristics. If we look at the scope of expropriation, the main difference is that the farmland occupation tax is carried out within the scope of the whole country. Therefore, if the use of cultivated land is changed, a tax item that must be collected must be one-time. After the levy is imposed, the levy will not be imposed. Relative to land use tax, this is levied in cities, counties, or towns and industrial and mining areas that have been constructed. This kind of taxation is a kind of tax for using land. The land use tax can be calculated on a yearly basis and can be paid in phases. In the process of expropriation, the new land use tax is a type of tax and fees that starts from the date of approval of expropriation, mainly because it takes up the occupation tax that the cultivated land must pay. If it is a non-cultivated land expropriation fee, it must be approved in a certain amount and paid in the month following the date of approval.
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