Article 1 These Detailed Rules 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). Second urban land use tax (hereinafter referred to as land use tax) collection scope:

(1) City refers to the regional scope of municipal administrative regions (including suburbs);

(two) the county refers to the administrative area of the county (including the suburbs);

(three) the town is the town where the town people's government is located (excluding administrative villages);

(4) Industrial and mining areas refer to areas where large and medium-sized industrial and mining enterprises are located, where industry and commerce are relatively developed, the non-agricultural population reaches more than 2,000, and the urban system has not yet been established;

(5) Economic and Technological Development Zones (Processing Zones) established outside the above-mentioned expropriation areas. Article 3 All units and individuals who use land in the areas listed in Article 2 are taxpayers of land use tax (hereinafter referred to as taxpayers) and shall pay land use tax in accordance with these regulations.

If the land is used for building a house for rent or announcement, the lessor and mortgagee of the house are taxpayers; If the lessor or mortgagee is not in the place where the house is located or the house rent dispute is not resolved, it shall be paid by the house custodian or user. Article 4 The land use tax shall be calculated and collected according to the applicable tax amount determined by the local tax authorities on the basis of the land area actually occupied by taxpayers. Fifth land use tax per square meter annual tax:

Guangzhou is fifty cents to ten dollars;

Shantou, Zhanjiang, Shaoguan, Foshan, Jiangmen, Maoming and Zhuhai are four to eight yuan;

Huizhou, Zhaoqing, Meizhou, Zhongshan, Dongguan, Qingyuan, Yangjiang, Heyuan, Shanwei and Chaozhou are three to six yuan;

The number of counties, industrial and mining areas and economic and technological development zones (processing zones) is 20 to 4 yuan. Article 6 In order to balance the tax burden and ensure the national fiscal revenue, the Provincial Taxation Bureau shall, according to the tax payment scope stipulated in the preceding article and the economic development of various places, verify the annual average tax standard per square meter of taxable land in cities and counties. Article 7 The municipal and county tax bureaus divide the land into several grades according to the average annual tax amount per square meter of taxable land approved by the provincial tax bureau, and according to the construction and economic prosperity of the city where the land is located, and determine the applicable tax amount of each grade within the tax amount range specified in Article 5 of these Detailed Rules, and report it to the municipal and county people's governments for approval and implementation. Article 8 With the approval of the Provincial Taxation Bureau, the applicable tax standard of land use tax in economically backward areas may be appropriately reduced, but the reduction shall not exceed 30% of the minimum tax stipulated in Article 5 of these Rules. If the applicable tax standard of land use tax in economically developed areas needs to be raised beyond the maximum tax amount stipulated in Article 5 of these Rules, it shall be reported to the Ministry of Finance for approval after being audited by the Provincial Taxation Bureau. Ninth the following land shall be exempted from land use tax:

(a) land occupied by state organs, people's organizations and the army;

(two) the land occupied by the units allocated by the state finance department;

(3) Land occupied by religious temples, parks and places of interest;

(four) municipal streets, squares, green belts and other public land;

(5) Land directly used for agriculture, forestry, animal husbandry and fishery production;

(6) Land occupied by schools, libraries (rooms), cultural palaces (rooms), stadiums (gymnasiums), hospitals, kindergartens, nurseries, nursing homes and other public and public welfare undertakings;

(seven) the Ministry of Finance and the Provincial Taxation Bureau provide tax exemption for energy, transportation, water conservancy facilities and other land. Article 10 The land that has been reclaimed and transformed and the land that has been abandoned after transformation shall be exempted from land use tax for five to ten years from the month of use after the taxpayer submits an application to the local tax authorities, which is audited by the municipal and county tax bureaus and approved by the provincial tax bureaus. Eleventh ethnic minority areas, mountainous areas and other economically underdeveloped areas of some towns, as well as small economic and technological development zones (processing zones), the need to levy land use tax, the taxpayer burden is indeed difficult. If the county people's government considers it necessary to suspend the collection of land use tax, the county tax bureau may report to the provincial tax bureau for approval and suspend the collection of land use tax. Twelfth individuals use non-operating housing land, suspend the collection of land use tax. Article 13 In addition to the provisions of Articles 9, 10, 11 and 12 of these Detailed Rules, taxpayers who have real difficulties in paying taxes according to regulations may apply to the local tax authorities, and may be granted tax reduction or exemption as appropriate after examination and approval according to the prescribed authority. Article 14 The land use tax shall be calculated on an annual basis and paid in installments. The specific payment period shall be determined by the municipal and county tax bureaus. Fifteenth newly requisitioned land, land use tax shall be paid in accordance with the following provisions:

(1) Land use tax shall be paid within one year from the date of approving the requisition of cultivated land:

(two) the expropriation of non cultivated land, land use tax shall be paid from the month after the approval of the expropriation. Article 16 Land use tax shall be collected by the tax authorities where the land is located. The land management authority shall provide the tax authorities where the land is located with relevant information such as land use right and area. Seventeenth taxpayers shall, within two months from the date of promulgation of these rules, truthfully declare the location, area and use of the registered land to the local competent tax authorities. After registration, taxpayers should report to the local competent tax authorities within 20 days if there is any change of address, new requisition of land, transfer of land ownership and increase or decrease of land area.