How Does The Ministry Of Finance Stipulate Policy Reduction Tax On Land Use Tax?

According to (90) municipal tax three word eighty-first document, for all kinds of dangerous goods warehouse, workshop need for fire protection, explosion-proof, anti-virus and other security land, can be determined by the provinces, autonomous regions and municipalities directly under the central government, temporarily exempted from land use tax; for warehouses and industrial buildings, the land use tax shall be collected according to the regulations.

After the closure and cancellation of the enterprise, the land use tax has not been used by him and approved by the taxation bureaus of all provinces, autonomous regions and municipalities directly under the central government. The land use tax can be temporarily exempted. If the land is pferred to other units or enterprises are reused for production and operation, the land use tax shall be levied according to the regulations.

After the relocation of enterprises, both the original sites and the new sites should be collected according to the land use tax. If the original sites are not in use, the land use tax can be temporarily exempted after examination and approval by the taxation bureaus of all provinces, autonomous regions and municipalities directly under the central government.

The land use tax can be temporarily exempted from the unauthorized use of barren hills, woodlands, lakes and other unoccupied areas within the scope of the enterprise and approved by the taxation bureaus of all provinces, autonomous regions and municipalities directly under the central government.

According to the provisions of the sixth articles and sixth paragraphs of the Provisional Regulations on urban land use tax in People's Republic of China, according to the certification documents issued by the land administration authorities, the land use tax is exempt from land use tax for 10 years.

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