中华人民共和国土地增值税暂行条例(附英文)
国务院
中华人民共和国土地增值税暂行条例(附英文)
1993年12月13日,国务院
第一条 为了规范土地、房地产市场交易秩序,合理调节土地增值收益,维护国家权益,制定本条例。
第二条 转让国有土地使用权、地上的建筑物及其附着物(以下简称转让房地产)并取得收入的单位和个人,为土地增值税的纳税义务人(以下简称纳税人),应当依照本条例缴纳土地增值税。
第三条 土地增值税按照纳税人转让房地产所取得的增值额和本条例第七条规定的税率计算征收。
第四条 纳税人转让房地产所取得的收入减除本条例第六条规定扣除项目金额后的余额,为增值额。
第五条 纳税人转让房地产所取得的收入,包括货币收入、实物收入和其他收入。
第六条 计算增值额的扣除项目:
(一)取得土地使用权所支付的金额;
(二)开发土地的成本、费用;
(三)新建房及配套设施的成本、费用,或者旧房及建筑物的评估价格;
(四)与转让房地产有关的税金;
(五)财政部规定的其他扣除项目。
第七条 土地增值税实行四级超率累进税率:
增值额未超过扣除项目金额50%的部分,税率为30%。
增值额超过扣除项目金额50%、未超过扣除项目金额100%的部分,税率为40%。
增值额超过扣除项目金额100%、未超过扣除项目金额200%的部分,税率为50%。
增值额超过扣除项目金额200%的部分,税率为60%。
第八条 有下列情形之一的,免征土地增值税:
(一)纳税人建造普通标准住宅出售,增值额未超过扣除项目金额20%的;
(二)因国家建设需要依法征用、收回的房地产。
第九条 纳税人有下列情形之一的,按照房地产评估价格计算征收:
(一)隐瞒、虚报房地产成交价格的;
(二)提供扣除项目金额不实的;
(三)转让房地产的成交价格低于房地产评估价格,又无正当理由的。
第十条 纳税人应当自转让房地产合同签订之日起七日内向房地产所在地主管税务机关办理纳税申报,并在税务机关核定的期限内缴纳土地增值税。
第十一条 土地增值税由税务机关征收。土地管理部门、房产管理部门应当向税务机关提供有关资料,并协助税务机关依法征收土地增值税。
第十二条 纳税人未按照本条例缴纳土地增值税的,土地管理部门、房产管理部门不得办理有关的权属变更手续。
第十三条 土地增值税的征收管理,依据《中华人民共和国税收征收管理法》及本条例有关规定执行。
第十四条 本条例由财政部负责解释,实施细则由财政部制定。
第十五条 本条例自一九九四年一月一日起施行。各地区的土地增值费征收办法,与本条例相抵触的,同时停止执行。
PROVISIONAL REGULATIONS OF THE PEOPLE'S REPUBLIC OF CHINA ON LANDAPPRECIATION TAX
(State Council: 13 December 1993)
Whole Doc.
Article 1
These Regulations are formulated in order to regulate the order of
land and real estate market transactions, to reasonably adjust the benefit
from land appreciation and to safeguard the rights and interests of the
State.
Article 2
All units and individuals receiving income from the transfer of
State-owned land use rights, buildings and their attached facilities
(hereinafter referred to as `transfer of real estate'), shall be taxpayers
of the Land Appreciation Tax (hereinafter referred to as `taxpayers') and
shall pay Land Appreciation Tax in accordance with these Regulations.
Article 3
Land Appreciation Tax shall be assessed according to the appreciation
amount derived by the taxpayer on the transfer of real estate and the tax
rates prescribed in Article 7 of these Regulations.
Article 4
The appreciation amount shall be the balance of proceeds received by
the taxpayer on the transfer of real estate, after deducting the sum of
deductible items as prescribed in Article 6 of these Regulations.
Article 5
Proceeds received by the taxpayer on the transfer of real estate
shall include monetary proceeds, proceeds in kind and other proceeds.
Article 6
The deductible items in computing the appreciation amount are
as follows:
(1) The sum paid for the acquisition of land use rights;
(2) Costs and expenses for the development of land;
(3) Costs and expenses for the construction of new buildings and
facilities, or the assessed value for used properties and buildings;
(4) The taxes related to the transfer of real estate;
(5) Other deductible items as stipulated by the Ministry of Finance.
Article 7
Land Appreciation Tax shall adopt four level progressive rates as
follows: For that part of the appreciation amount not exceeding 50% of the
sum of deductible items, the tax rate shall be 30%.
For that part of the appreciation amount exceeding 50%, but not
exceeding 100%, of the sum of deductible items, the tax rate shall be 40%.
For that part of the appreciation amount exceeding 100%, but not
exceeding 200%, of the sum of deductible items, the tax rate shall be 50%.
For that part of the appreciation amount exceeding 200% of the sum of
deductible items, the tax rate shall be 60%.
Article 8
Land Appreciation Tax shall be exempt under any one of the following
circumstances:
(1) Taxpayers constructing ordinary standard residences for sale,
where the appreciation amount does not exceed 20% of the sum of deductible
items;
(2) Real estate taken over and repossessed according to laws due to
the construction requirements of the State.
Article 9
For taxpayers under any one of the following circumstances, the tax
shall be assessed according to the assessed value of the real estate;
(1) Concealment or false reporting on the real estate transaction
price;
(2) Providing false sums of deductible items;
(3) The transfer price of real estate is lower than the assessed
value without proper justification.
Article 10
Taxpayers shall report the tax to the local competent tax authorities
where the real estate is located within seven days of signing the real
estate transfer agreement, and pay the Land Appreciation Tax within the
period specified by the tax authorities.
Article 11
Land Appreciation Tax shall be collected by the tax authorities. The
department for land administration and the department for real estate
administration shall provide the tax authorities with relevant
information, and assist the tax authorities in the collection of the Land
Appreciation Tax pursuant to the law.
Article 12
For taxpayers that have not paid the Land Appreciation Tax according
to these Regulations, the department for land administration and the
department for real estate administration shall not process the relevant
title change procedures.
Article 13
The collection and administration of Land Appreciation Tax shall be
conducted in accordance with the relevant regulations of the
People's Republic of China on Tax Collection and Administration> and these
Regulations.
Article 14
The Ministry of Finance shall be responsible for the interpretation
of these Regulations and for the formulation of the Detailed Rules and
Regulations for the Implementation of these Regulations.
Article 15
These Regulations shall come into effect from January 1, 1994. The
measures of different districts for the collection of land appreciation
fees that contravene these Regulations shall cease to be implemented on
the same date.
咸阳市人民政府办公室关于印发《咸阳市扶持城镇退役士兵自谋职业实施办法》的通知
陕西省咸阳市人民政府办公室
咸政办发[2006]73号
咸阳市人民政府办公室关于印发《咸阳市扶持城镇退役士兵自谋职业实施办法》的通知
各县市区人民政府,市人民政府各工作部门,直属机构:
《咸阳市扶持城镇退役士兵自谋职业实施办法》已经市政府第21次常务会研究同意,现印发你们,请认真贯彻执行。
二○○六年六月七日
咸阳市扶持城镇退役士兵自谋职业实施办法
第一条 为做好城镇退役士兵的安置工作,促进国防建设、经济发展和社会稳定,根据《中华人民共和国兵役法》,结合我市实际,制定本办法。
第二条 本办法所称城镇退役士兵,是指中国人民解放军和中国武装警察部队退役士兵中,按国家现行安置规定纳入计划为其安排工作的士官和义务兵。
第三条 城镇退役士兵自谋职业坚持个人自愿、政府扶持的原则,政府对自愿自谋职业的城镇退役士兵给予鼓励和优惠。
第四条 市、县人民政府应当加强对城镇退役士兵自谋职业工作的领导,组织协调有关部门共同做好退役士兵就业安置工作。
县以上人民政府民政部门主管城镇退役士兵自谋职业的具体工作。
发改委、人事、劳动和社会保障、财政、税务、工商、公安、规划等部门按照各自职责,协助做好退役士兵自谋职业工作。
第五条 县级以上人民政府应当设立退役士兵安置保障金,其主要来源由各级财政拨款、安置任务有偿转移金和其他途径筹集的资金组成。
退役士兵自谋职业补助金从退役士兵安置保障金中列支。
第六条 城镇退役士兵自谋职业,应当在待安置期间向安置地的民政部门提交书面申请。民政部门对其申请经审核同意后,与申请人订立自谋职业的协议书,发给《咸阳市城镇退役士兵自谋职业证书》及一次性自谋职业补助金,并告知当地劳动社会保障部门。
第七条 自谋职业补助金的标准,转业士官按照每人4万元数额发放;城镇退伍义务兵按照每人2万元数额发放。每多服一年兵役增加1000元。
第八条 自谋职业的城镇退役士兵凭民政部门安置工作机构出具的自谋职业证明,将档案交当地劳动社会保障的就业服务机构代管。
第九条 自谋职业的城镇退役士兵,按国家有关规定参加养老、医疗、失业等社会保险,其保险费由个人按照规定标准缴纳,享受社会保险待遇;其军龄可视同为社会保险交费年限。
第十条 自谋职业的城镇退役士兵享受下列优惠:
(一)从事个体、私营或者其他民营经济的,工商行政管理部门应当优先为其办理登记手续;从事经营活动的,有关部门和组织应当在符合城市规划的前提下,积极创造条件为其安排经营场地;除依法颁发证照收取工本费外,自工商部门批准其经营之日起,3年内可以免交有关登记类、证明类和管理类的各项行政事业性收费。
(二)享受国家、省和当地政府规定的有关优惠政策。
(三)党和国家机关、人民团体、企事业单位从社会上招聘录用人员时,对适合城镇退役士兵的工作岗位,在同等条件下应当优先录用、聘用自谋职业的城镇退役士兵。
通过社会招聘公开竞争参加工作的自谋职业城镇退役士兵,其补助金不再收回;军龄可以合并计算为所在单位连续工龄和投保年限,并享受同工种、同岗位、同工龄职工的福利待遇。
第十一条 人事、劳动保障部门应当组织有关机构,为自谋职业的城镇退役士兵提供就业指导、职业介绍和转岗培训等服务,帮助其提高就业能力,取得有关职业资格。
第十二条 自愿回乡从事种植、养殖业的,当地乡(镇)人民政府和村民委员会应积极帮助其解决生产生活中的实际困难。
第十三条 本办法具体应用中的问题,由市民政局负责解释。
第十四条 本办法自2006年7月1日起实施。