Levying urban land use tax is conducive to strengthening land management through economic means, changing land use from free to paid use, promoting rational land conservation and improving land use efficiency; It is conducive to properly adjusting the land grading income between different regions and different lots, promoting enterprises to strengthen economic accounting and rationalizing the distribution relationship between the state and land users.
1. Is it necessary to pay land use tax for school land?
All kinds of schools, nurseries and kindergartens owned by the state and enterprises are exempt from property tax and urban land use tax.
Answer: The urban land use tax adopts the fixed tax rate, that is, the differential tax rate. The annual taxable amount of land use tax per square meter is stipulated by 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 more than 500,000; Medium-sized cities with a population between 200,000 and 500,000; All the cities with a population below 200,000 are small cities.
1, property tax:
Paragraph 2 of Article 5 of the Provisional Regulations on Property Tax (Guo Fa [1986] No.90) stipulates that the property allocated by the state financial department to units for their own use shall be exempted from property tax.
According to the above regulations, the scope of exemption from property tax includes the property occupied by schools allocated by the state financial department, but does not include the property occupied by private schools.
Article 2 of the Notice of the Ministry of Finance of People's Republic of China (PRC), State Taxation Administration of The People's Republic of China, on Education Tax Policy (Caishui [2004] No.39) makes it clear that the property and land allocated by the state occupied by various schools, nurseries and kindergartens organized by enterprises are exempt from property tax and urban land use tax. However, considering the provisions of Article 10 of the Provisional Regulations on Property Tax, the Ministry of Finance shall be responsible for the interpretation of these regulations; The detailed rules for implementation shall be formulated by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government and copied to the Ministry of Finance for the record.
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.
In addition to the above-mentioned Caishui [2004] No.39 document, the Interpretation and Interim Provisions of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Some Specific Issues Concerning Land Use Tax (Guo Shui Di Zi [1988] 15) also stipulates that "the land of schools, hospitals, nurseries and kindergartens run by enterprises can be obviously different from other land of enterprises, and can be allocated according to the national financial department. "
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 Issues Related to Defining Property Tax and Urban Land Use Tax (Liaoning Local Taxation Letter [2009]189) 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.
To sum up, school land generally does not need to pay land use tax, or enterprises within the scope of national tax exemption can be exempted from real estate and land use tax, and other cities or industrial and mining areas should pay corresponding land use tax.