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各市、县(市、区)人民政府,省政府直属各单位:为更好地适应经济社会发展和城市化推进的需要,进一步合理利用城镇土地,调节土地级差收入,提高土地使用效益,根据《中华人民共和国城镇土地使用税暂行条例》,结合我省实际,现就城镇土地使用税征收若干问题通知如下:一、在城市(包括县城、建制镇,下同)规划区内使用土地的单位和个人,应当依法缴纳城镇土地使用税。城市规划区是指城市市区、近郊区以及城市行政区域内因城市建设和发展需要实行规划控制的区域。具体范围由市、县(市)人民政府根据当地情况确定。
All units directly under the municipal, county (city, district) people’s government and provincial government: In order to better meet the needs of economic and social development and urbanization, and further rational use of urban land, adjust the differential income of land, improve land use efficiency, according to “ The People’s Republic of China Urban Land Use Tax Provisional Regulations ”, combined with the actual situation in our province, now on the urban land use tax levied a number of issues as follows: First, the city (including county town, the same below) the use of land within the planning unit and Individuals shall pay the urban land-use tax according to law. Urban planning area refers to urban urban areas, suburbs and urban administrative areas due to urban construction and development needs of the planning and control of the area. The specific scope of the city, county (city) People’s Government determined according to local conditions.