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2005070120050701the State Administration of Taxation, the Ministry of Finance, the Ministry of State Land and Resourcesepdf/e04429.pdfE61, Nland, tax, basic land pricee04429Notice of the State Administration of Taxation, the Ministry of Finance and the Ministry of State Land and Resources about Strengthening the Administration of Land Tax CollectionThe departments (bureaus) of finance, the bureaus of local taxes and the land resources departments (bureaus) of all provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the state plan, Yangzhou Taxation Institute, the Bureau of state land and resources of Xinjiang Production and Construction Corps,In order to carry out the guidelines and policies of the State Council about strengthening and improving the macro-control, further strengthen the administration of land tax collection (including urban and township land use tax, land value-added tax, deed tax and tax on occupation of cultivated land, similarly hereinafter), bring into full play the adjustment role of taxation on economic activities, promote the economic and intensive utilization of land, enhance cooperation of departments, we hereby make the following notice on relevant issues concerned,1.The local tax, finance and the administrative departments of land resources at various levels shall earnestly implemented the State laws and regulations and policies governing land tax collection and land administration, jointly study with relevant departments about the methods and measures of strengthening the land tax collection, communicate with each other about information by various means of information sharing, reporting, joint work and conference etc., so as to promote the cooperation and coordination between relevant departments. Local bureaus of tax and finance shall actively contact the administrative department of the state land and resources in that area, actively study the measures of strengthening tax collection, ways of information sharing and methods of operation and coordination.2.Administrative departments of state land and resources at all levels shall provide existing materials of cadastre and relevant land price, including materials of right-holder’s name, conditions of land ownership, land grade and price etc., facilitate the tax departments’ acquisition of conditions about owner and usage of land, so as to promote the administration of land tax collection.With respect to the land obtained by means of requisition, grant, and transfer as well as renting land use right or altering land registration, administrative departments of state land and resources shall notify the local tax and finance departments of relevant information in time after handling the land-use procedures. The materials of cadastre and relevant land rice obtained from administrative departments of state land and resources may only be used for the purpose of taxation by local tax and finance departments at various levels. Local tax and finance departments at various levels are responsible to keep secret as required by administrative departments of state land and resources.Local departments of tax and finance at all levels shall make full use of materials of cadastre and relevant land price, so as to promote the administration of land tax collection. The archives and database of land tax sources shall be established and improved and the information in tax source registration archives and land tax database shall be updated in time according to the changes. Comparison between the relevant information such as cadastre obtained from administrative departments of state land and resources and the relevant information of real estate tax collection shall be conducted regularly, so as to find out the land whose tax fails to be collected, analyze the existing problems in tax collection and the causes, submit opinions and solutions, and further regulate the measures of land tax collection, finally reach the goal of “fully and extensively tax every land that is supposed to be”.3.If finding out the case that taxpayer fails to handle land use procedure or land registration during tax collection, local tax and finance departments at various levels shall inform the administrative department of state land and resources in that area of the relevant information in time, for the convenience of strengthening the administration of land by departments of state land and resources.Departments of state land and resources at all levels shall handle the procedure of land registration after checking the certificate of tax payment (or tax reduction or exemption) issued by taxpayer in accordance with the Provisional Regulations of The People’s Republic of China on Deed Tax, the Provisional Regulations of The People’s Republic of China on Land Appreciation Tax. With respect to those who didn’t issue the certificate of tax payment (or tax reduction or exemption), no relevant procedures shall be handled. After the land registration procedure is finished, certificate of tax payment (or tax reduction or exemption) shall be filed with materials of ownership registration for reference.4.For the convenience of taxpayer, local departments of tax and finance and administrative departments of state land and resources at all levels shall actively negotiate with each other, create conditions and establish the service windows of tax collection in places of land registration and places of examination and approval.5.uring checking conditions of used land and investigating illegal cases concerning land, administrative departments of state land and resources at all levels shall, in addition to handling the cases in accordance with relevant provisions, verify the tax payment (or tax reduction or exemption) certificates of taxpayers when finding out those who illegally transfer (grant) land. With respect to those who can’t issue the certificate of tax payment (or tax reduction or exemption), the relevant information shall be reported in time to the local departments of tax and finance. The basic work such as dynamic monitor to evaluation of land price and confirmation as well as update of basic land price shall be earnestly done well; the transaction of land market and tax-related evaluation shall be regulated, so as to prevent national tax evasion. Departments of finance shall actively cooperate with administrative departments of state land and resources in carrying out inspection concerning land administration.6Local tax and finance departments at all levels shall make full use of the existing achievements, made by administrative departments of state land and resources, of defining the level and grade about urban and township land as well as the basic land price, rationally divide and adjust the level of urban and township land use tax and the standard of the amount of tax, bring into better play the adjustment role of taxation on economic activities and land proceeds. Great support shall be given to administrative departments of state land and resources for the work of defining the level and grade of land and updating the basic land price, and existing tax source registration files and relevant information about real property values in tax source database shall be provided in time.T, in accordance with the materials provided by administrative departments of state land and resource on land-grading, study and analyze the conditions of defining level and grade of urban and township land use tax and fixing applicable amount of tax, and then report to the people’s government at provincial level for approval. With the approval of the people’s government at the level of the province, the department of local tax at the level of province shall conduct comprehensive balance of the tax amount standards of cities, towns and counties, so that the defining level and grade of urban and township land use tax and the fixed standard of tax amount is able to objectively reflect the differences of land price and proceeds among all regions.All local tax departments at the level of city, town and county shall study and analyze, in accordance with the defining level and grade materials provided by administrative departments of state land and resources, the conditions of defining level and grade of urban and township land use tax and applicable tax amount. Timely adjustments, subject to authority limits of tax administration, shall be done to those whose level and grade was irrationally defined or those whose amount of urban and township land use tax is relatively low.7.With respect to the additional expenditure used through the cooperation from administrative departments of state land and resources, necessary financial support shall be provided by local departments of finance.8.All local departments of tax and finance and administrative departments of state land and resources shall, taking local situation into consideration, negotiate with each other, jointly study and work out specific measures of carrying out this notice and submit copies to the State Administration of Taxation, the Ministry of Finance and the Ministry of State Land and Resources.the State Administration of Taxationthe Ministry of Financethe Ministry of State land and ResourcesJuly 1, 2005 |
the State Administration of Taxation, the Ministry of Finance, the Ministry of State Land and Resources
2005-07-01