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【法规名称】婀栧寳鐪佸煄闀囧湡鍦颁娇鐢ㄧ◣瀹炴柦鍔炴硶锛2007骞达級
Implementation Measures of Hubei Province on Land Use Tax in Cities and Towns
【发布时间】20070519
【实施时间】20070519
 
 
【English version】 【中文正文】 【中英文逐条对照】
 
 
 
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鈥檚 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鈥檚 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.
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1,577,998 14,432,559 6,506
3,759 567,978 2,406
5,668 49,362 23,598
2,676 4,305 37,574
10,115 1,918 183,759
10,110 652 73,759
1,016 3,521 24,474
14,601 760 4,528
8,342 5,923
 
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