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Measures of Jilin Province to Implement the Use Tax on Land In Cities and Towns

(Promulgated by Order No.34 of the Jilin Provincial People' s Government on July 17,1990 and revised by Order No .143 of the Jilin Provincial People' s Government on October 29,2002)

Article 1. These Measures are formulated in accordance with the regulations of Article 13 of the Interim Regulations of the People' s Republic of China on the Use Tax on Land in Cities and Towns and in light of the actual circumstances in this province.

Article 2. The limit of expropriation of the use tax on the land in cities and towns (hereinafter referred to as the use tax on land):

(1) The areas governed by the administrative divisions of big cities and downtown areas of other cities.

(2) County towns (where the county people' s governments locate).

(3) Organic townships (where the township people' s governments locate).

(4) Industrial and mineral areas (which conform to the standards for organic townships stipulated by the State Council, but where large and medium-sized industrial and mineral enterprises based on the organic-township system haven' t been set up).

The municipal and prefectural people' s governments shall be authorized to specify the industrial and mineral areas, where the use tax on land shall be collected, and the limits of expropriation of tax.

Article 3. The use tax on land shall be paid by the units or individuals that own the right of the use of land. Where tax-payer who owns the right of the use of land doesn' t live in the place where the land locates, the tax shall be paid by the managers or actual users; Where the right of the use of land hasn' t been specified or the dispute on the right vested relationship hasn' t been solved, the tax shall be paid by the actual tax-payers.

Article 4. The use tax on land shall be reckoned on the basis of the land areas actually occupied by tax- payers; and shall be collected according to the prescribed amount of tax to be paid.

Article 5. The annual amount of the use tax to be paid per square meters of the land shall be as follows:

(1)In big cities (Changchun, Jilin), RMB£¤0.5 to 8;

(2)In medium-sized cities (at the city and prefectural level), RMB £¤ 0.4 to 6;

(3)In small cities (at the county level), RMB£¤0.3 to 4;

(4)In county towns, RMB£¤ 0.2 to 2; and

(5)In organic townships and industrial and mineral areas, RMB £¤ 0.2 to 1.

Article 6. The city and county people' s governments shall divide the land into different levels in accordance with the situations of municipal construction and degrees of economic prosperity, shall stipulate the corresponding applied standards for the amount of tax to be paid, within the limits stipulated in the provisions of said Article 5, and shall report it to the provincial government for approval and implementation.

The applied standards for the amount of tax to be paid of the use tax on land, in the areas where the economy drops behind, may be reduced with the approval of the provincial people' s government, but the amount of reduction may not be more than 30% of the minimum amount of the tax to be paid stipulated in the provisions of said Article 5.

Article 7. The reduction and exemption of the use tax on land shall be transacted in accordance with the related regulations of the state and this province.

Article 8. The use tax on land shall be calculated per year and be paid per quarter. The time limit of paying shall be the first ten days of the last month of every quarter.

Article 9. The use tax on land shall be collected by the tax organs where the land locates.

Article 10. Where the quantity of land used by tax- payers has changed, the tax- payer should go to the tax organs where the land locates to transact a report on changing tax paying within 30 days since the date of changing.

Article 11. The administrative organs of land should coordinate with the tax organs to do a good job of collection and management of the use tax on land, and should timely offer the related materials on the right vested relationship of land use to the tax organs.

Article 12. The collection and management of the use tax on land shall be transacted in accordance with the related regulations of the Interim Regulations of the People' s Republic of China on the Collection and Management of tax revenue and with the Measures of Jilin Province for the Collection and Management of tax revenue.

Article 13. The revenue of the use tax on land shall be brought into financial budget management.

Article 14. The provincial department of local taxes shall be responsible for interpreting the concrete problems occurred in applying these Measures.

Article 15. These Measures shall enter into force as of January 1,2003.