Implementing a larger scale of tax reduction and fee reduction is a major strategic decision of the CPC Central Committee the State Council, and it is also a major political task and core work theme of the tax authorities in 2009. Shanxi Provincial Taxation Bureau of State Taxation Administration of The People's Republic of China is based on the principles of "tax reduction and fee reduction policies and measures should take root, so that enterprises can go into battle lightly", "hard work" and "hard work". While implementing various tax reduction and fee reduction policies and measures, it focuses on maximizing the dividend of tax reduction and fee reduction and actively innovates. Under the coordination and promotion of the provincial party committee and government, the "sequela" of tax reduction and fee reduction-the urban land use tax was reduced by 75%, which became the only one in China.
Legal basis:
Provisional Regulations of People's Republic of China (PRC) Municipality on Urban Land Use Tax
Article 1 These Regulations are formulated for the purpose of rational utilization of urban land, adjustment of land differential income, improvement of land utilization efficiency and strengthening land management.
Regulations on land use tax.
Article 2 Units and individuals that use land in cities, counties, towns and industrial and mining areas are taxpayers of urban land use tax (hereinafter referred to as land use tax) and shall pay land use tax in accordance with the provisions of these Regulations.
The units mentioned in the preceding paragraph include state-owned enterprises, collective enterprises, private enterprises, joint-stock enterprises, foreign-invested enterprises, foreign enterprises and other enterprises and institutions, social organizations, state organs, the military and other units; "Individuals" include individual industrial and commercial households and other individuals.
Article 3 Land use tax shall be calculated and collected according to the prescribed tax amount according to the actual land area and land type occupied by taxpayers.
The organization and calculation of the area mentioned in the preceding paragraph shall be determined by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government according to the actual situation.