KYB CHINA中华人民共和国
People's Republic of China
城镇土地使用税暂行条例
Interim Regulations on Urban Land Use Tax
(1988年9月27日中华人民共和国国务院令第17号发布 根据2006年12月31日《国务院关于修改〈中华人民共和国城镇土地使用税暂行条例〉的决定》第一次修订 根据2011年1月8日《国务院关于废止和修改部分行政法规的决定》第二次修订 根据2013年12月7日《国务院关于修改部分行政法规的决定》第三次修订 根据2019年3月2日《国务院关于修改部分行政法规的决定》第四次修订)
(Issued by Decree No. 17 of the State Council of the People's Republic of China on September 27, 1988; first revision according to the Decision of the State Council on Amending the Interim Regulations of the People's Republic of China on Urban Land Use Tax on December 31, 2006; second revision according to the Decision of the State Council on Abolishing and Amending Certain Administrative Regulations on January 8, 2011; third revision according to the Decision of the State Council on Amending Certain Administrative Regulations on December 7, 2013; fourth revision according to the Decision of the State Council on Amending Certain Administrative Regulations on March 2, 2019)
为了合理利用城镇土地，调节土地级差收入，提高土地使用效益，加强土地管理，制定本条例。
These Regulations are formulated to rationally utilize urban land, regulate differential land rental income, improve land use efficiency, and strengthen land management.
在城市、县城、建制镇、工矿区范围内使用土地的单位和个人，为城镇土地使用税(以下简称土地使用税)的纳税人，应当依照本条例的规定缴纳土地使用税。
Units and individuals that use land within the scope of cities, county towns, organized towns, and industrial/mining districts shall be taxpayers of urban land use tax (hereinafter referred to as land use tax) and shall pay land use tax in accordance with these Regulations.
前款所称单位，包括国有企业、集体企业、私营企业、股份制企业、外商投资企业、外国企业以及其他企业和事业单位、社会团体、国家机关、军队以及其他单位；所称个人，包括个体工商户以及其他个人。
The term "units" mentioned in the preceding paragraph includes state-owned enterprises, collective enterprises, private enterprises, joint-stock enterprises, foreign-invested enterprises, foreign enterprises, and other enterprises, as well as public institutions, social organizations, state organs, the military, and other units; the term "individuals" includes individual industrial and commercial households and other individuals.
土地使用税以纳税人实际占用的土地面积为计税依据，依照规定税额计算征收。
Land use tax shall be calculated and levied based on the actual land area occupied by the taxpayer, according to the prescribed tax rates.
前款土地占用面积的组织测量工作，由省、自治区、直辖市人民政府根据实际情况确定。
The organization of measurement of the land area occupied as mentioned in the preceding paragraph shall be determined by the people's governments of provinces, autonomous regions, and municipalities directly under the Central Government based on actual conditions.
土地使用税每平方米年税额如下：
The annual land use tax per square meter is as follows:
(一)大城市1.5元至30元；
(1) Large cities: 1.5 yuan to 30 yuan;
(二)中等城市1.2元至24元；
(2) Medium-sized cities: 1.2 yuan to 24 yuan;
(三)小城市0.9元至18元；
(3) Small cities: 0.9 yuan to 18 yuan;
(四)县城、建制镇、工矿区0.6元至12元。
(4) County towns, organized towns, and industrial/mining districts: 0.6 yuan to 12 yuan.
省、自治区、直辖市人民政府，应当在本条例第四条规定的税额幅度内，根据市政建设状况、经济繁荣程度等条件，确定所辖地区的适用税额幅度。
The people's governments of provinces, autonomous regions, and municipalities directly under the Central Government shall, within the tax rate range prescribed in Article 4 of these Regulations, determine the applicable tax rate range for their respective jurisdictions based on conditions such as municipal construction status and economic prosperity.
市、县人民政府应当根据实际情况，将本地区土地划分为若干等级，在省、自治区、直辖市人民政府确定的税额幅度内，制定相应的适用税额标准，报省、自治区、直辖市人民政府批准执行。
The people's governments of cities and counties shall, based on actual conditions, divide the local land into several grades and, within the tax rate range determined by the people's governments of provinces, autonomous regions, and municipalities directly under the Central Government, formulate corresponding applicable tax rate standards, and report them to the people's governments of provinces, autonomous regions, and municipalities directly under the Central Government for approval and implementation.
经省、自治区、直辖市人民政府批准，经济落后地区土地使用税的适用税额标准可以适当降低，但降低额不得超过本条例第四条规定最低税额的30%。经济发达地区土地使用税的适用税额标准可以适当提高，但须报经财政部批准。
With the approval of the people's governments of provinces, autonomous regions, and municipalities directly under the Central Government, the applicable tax rate for land use tax in economically underdeveloped areas may be appropriately reduced, but the reduction shall not exceed 30% of the minimum tax rate prescribed in Article 4 of these Regulations. The applicable tax rate for land use tax in economically developed areas may be appropriately increased, but must be reported to the Ministry of Finance for approval.
下列土地免缴土地使用税：
The following land is exempt from land use tax:
(一)国家机关、人民团体、军队自用的土地；
(1) Land used by state organs, people's organizations, and the military for their own purposes;
(二)由国家财政部门拨付事业经费的单位自用的土地；
(2) Land used by units that receive operating funds from the state financial department for their own purposes;
(三)宗教寺庙、公园、名胜古迹自用的土地；
(3) Land used by religious temples, parks, and places of historic interest and scenic beauty for their own purposes;
(四)市政街道、广场、绿化地带等公共用地；
(4) Public land such as municipal streets, squares, and green belts;
(五)直接用于农、林、牧、渔业的生产用地；
(5) Production land directly used for agriculture, forestry, animal husbandry, and fisheries;
(六)经批准开山填海整治的土地和改造的废弃土地，从使用的月份起免缴土地使用税5年至10年；
(6) Land that has been approved for reclamation of mountains and sea filling, and renovated abandoned land, shall be exempt from land use tax for 5 to 10 years starting from the month of use;
(七)由财政部另行规定免税的能源、交通、水利设施用地和其他用地。
(7) Land used for energy, transportation, water conservancy facilities, and other land exempted from tax as separately prescribed by the Ministry of Finance.
除本条例第六条规定外，纳税人缴纳土地使用税确有困难需要定期减免的，由县以上税务机关批准。
Except as provided in Article 6 of these Regulations, if a taxpayer has genuine difficulty in paying land use tax and needs regular reduction or exemption, it shall be approved by the tax authorities at or above the county level.
土地使用税按年计算、分期缴纳。缴纳期限由省、自治区、直辖市人民政府确定。
Land use tax shall be calculated on an annual basis and paid in installments. The payment period shall be determined by the people's governments of provinces, autonomous regions, and municipalities directly under the Central Government.
新征收的土地，依照下列规定缴纳土地使用税：
For newly expropriated land, land use tax shall be paid in accordance with the following provisions:
(一)征收的耕地，自批准征收之日起满1年时开始缴纳土地使用税；
(1) For expropriated cultivated land, land use tax shall begin to be paid one year after the date of approval of the expropriation;
(二)征收的非耕地，自批准征收次月起缴纳土地使用税。
(2) For expropriated non-cultivated land, land use tax shall be paid from the month following the approval of the expropriation.
土地使用税由土地所在地的税务机关征收。土地管理机关应当向土地所在地的税务机关提供土地使用权属资料。
Land use tax shall be collected by the tax authorities where the land is located. Land management authorities shall provide information on land use rights to the tax authorities where the land is located.
土地使用税的征收管理，依照《中华人民共和国税收征收管理法》及本条例的规定执行。
The collection and management of land use tax shall be carried out in accordance with the Law of the People's Republic of China on the Administration of Tax Collection and these Regulations.
土地使用税收入纳入财政预算管理。
Land use tax revenue shall be included in the fiscal budget management.
本条例的实施办法由省、自治区、直辖市人民政府制定。
Implementation measures for these Regulations shall be formulated by the people's governments of provinces, autonomous regions, and municipalities directly under the Central Government.
本条例自1988年11月1日起施行，各地制定的土地使用费办法同时停止执行。
These Regulations shall come into effect on November 1, 1988, and the land use fee measures formulated by various localities shall cease to be implemented simultaneously.