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Interpretations and Interim Provisions of the Ministry of Finance and the State Administration of Taxation on Some Specific Issues about the Urban Land Use Tax
(October 24, 1988 No. 015 [1988] of the State Administration of Taxation)
| | 财政部、国家税务总局关于城镇土地使用税若干具体问题的解释和暂行规定
(1988年10月24日 [1988]国税地字015号)
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1. On the Interpretation about the Land within the Scope of Cities, Counties, Administrative Towns, and Industrial and Mining Areas
The “land within the scope of cities, counties, administrative towns, and industrial and mining areas” refers to the state-owned and collectively-owned land within the aforesaid areas.
| | 一、关于城市、县城、建制镇、工矿区范围内土地的解释。
城市、县城、建制镇、工矿区范围内土地，是指在这些区域范围内属于国家所有和集体所有的土地。
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2. On the Interpretation about the Cities, Counties, Administrative Towns, and Industrial and Mining Areas
The “cities” refers to the cities established upon approval of the State Council.
The “counties” refers to the places where the people's governments of counties are situated.
The “administrative towns” refers to the administrative towns established upon approval of the people's government of the provinces, autonomous region, or municipality directly under the Central Government.
The “industrial and mining areas” refers to the places of medium and large-scale industrial and mining enterprises that have well developed industry and commerce, have a comparatively dense population, meet the standards for administrative towns prescribed by the State Council but have not set up administrative towns. The industrial and mining areas shall be subject to the approval of the people's government of the province, autonomous region or municipality directly under the Central Government.
| | 二、关于城市、县城、建制镇、工矿区的解释。
城市是指经国务院批准设立的市。
县城是指县人民政府所在地。
建制镇是指经省、自治区、直辖市人民政府批准设立的建制镇。
工矿区是指工商业比较发达，人口比较集中，符合国务院规定的建制镇标准，但尚未设立镇建制的大中型工矿企业所在地。工矿区须经省、自治区、直辖市人民政府批准。
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3. On the Interpretation about the Scope of Tax Collection
The scope of tax collection for the cities shall include the downtowns and suburbs.
The scope of tax collection for the counties shall include the towns at the places where the people's governments of counties are situated.
The scope of tax collection for the administrative towns shall include the places where the people's governments of towns are situated.
The specific scope of tax collection for cities, counties, administrative towns and industrial and mining areas shall be divided by the people's government of the province, autonomous region or municipality directly under the Central Government.
| | 三、关于征税范围的解释。
城市的征税范围为市区和郊区。
县城的征税范围为县人民政府所在的城镇。
建制镇的征税范围为镇人民政府所在地。
城市、县城、建制镇、工矿区的具体征税范围，由各省、自治区、直辖市人民政府划定。
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4. On the Determination of Taxpayers
The land use tax shall be paid by the entity or individual that holds the land use right. Where the taxpayer that holds the land use right is not domiciled at the locality of the land, the custodian or actual user thereof shall pay the tax. Where the land use right is not determined or the ownership dispute is not solved yet, the actual user thereof shall pay the tax. Where the land use right is collectively held, each co-holder shall respectively pay the tax.
| | 四、关于纳税人的确定。
土地使用税由拥有土地使用权的单位或个人缴纳。拥有土地使用权的纳税人不在土地所在地的，由代管人或实际使用人纳税；土地使用权未确定或权属纠纷未解决的，由实际使用人纳税；土地使用权共有的，由共有各方分别纳税。
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5. On How to Calculate the Land Use Tax in the Case of Land Use Right in Common
Each co-holder of land use right shall respectively calculate and pay the land use tax in light of the proportion of the land area actually used thereby to the total land area.
| | 五、关于土地使用权共有的，如何计算缴纳土地使用税。
土地使用权共有的各方，应按其实际使用的土地面积占总面积的比例，分别计算缴纳土地使用税。
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6. On the Determination of Land Area Actually Occupied by the Taxpayer
The “land area actually occupied by the taxpayer” refers to the land area gauged by the entity as appointed by the people's government of the province, autonomous region or municipality directly under the Central Government. If the land area is not gauged yet and the taxpayer has the land use certificate issued by the government department, the land area determined in the aforesaid certificate shall prevail; and if the land use certificate has not been issued yet, the taxpayer shall report the land area in light of the actual situation.
．．．．．． | | 六、关于纳税人实际占用的土地面积的确定。
纳税人实际占用的土地面积，是指由省、自治区、直辖市人民政府确定的单位组织测定的土地面积。尚未组织测量，但纳税人持有政府部门核发的土地使用证书的，以证书确认的土地面积为准；尚未核发土地使用证书的，应由纳税人据实申报土地面积。
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