1. What are the regulations on land use rights limited to educational land?
Land use right is limited to educational land. If the land is allocated by the state, combined with various educational land, property tax and urban land use tax are not charged. According to data from the Ministry of Finance
Article 2 of the Notice of State Taxation Administration of The People's Republic of China on Education Tax Policy stipulates that all kinds of schools, nurseries and kindergartens run by the state and enterprises shall be exempted from property tax and urban land use tax.
2. What is the collection standard of land use tax?
Urban land use tax adopts the fixed tax rate, that is, the differential tax rate is adopted, and the annual tax payable per square meter of land use tax is stipulated according to large, medium and small cities, counties, towns and industrial and mining areas. The specific criteria are as follows:
(a) big cities 1.5 yuan to 30 yuan;
(2) Medium-sized cities 1.2 yuan to 24 yuan;
(3) Small cities from 0.9 yuan to 18 yuan;
(4) From 0.6 yuan to 12 yuan in the county, towns and industrial and mining areas.
Large, medium and small cities are divided according to the number of non-agricultural official accounts registered by the public security department and the standards stipulated in the Regulations on Urban Planning promulgated by the State Council. Large cities with a population of over 500,000; Medium-sized cities with a population between 200,000 and 500,000; People under 200,000 are all small cities.
1, property tax:
Article 2 of the Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on Education Tax Policy stipulates that all kinds of schools, nurseries and kindergartens owned by the state and enterprises are exempt from property tax and urban land use tax; Documents produced by property owners who donate property to schools are exempt from stamp duty.
According to the above regulations, if there is no more explicit policy of exempting property tax in the school's location, private education schools may not be exempted from property tax.
2. Urban land use tax:
Article 6 of the Provisional Regulations on Urban Land Use Tax stipulates that the land allocated by the state finance department for the unit's own use shall be exempted from land use tax.
According to the above provisions, the scope of exemption from land use tax includes the land occupied by schools allocated by the state finance department, but obviously it does not include the land occupied by private schools. Therefore, if the school is located without a clear policy of exemption from land use tax, land use tax should not be reduced or exempted for private academic education schools. For example, the Notice of Liaoning Provincial Local Taxation Bureau on Defining Property Tax and Urban Land Use Tax stipulates that the real estate and land used by full-time private schools engaged in academic education approved by the education department are temporarily exempt from property tax and urban land use tax.
In our real life, the land use tax is very clear at present. In most cases, if you use land, you need to pay land use tax, but you also need to pay attention in advance. If you build schools on land and handle related public welfare undertakings, you can be exempted from land use tax.