土地使用税若干具体问题的解释和暂行规定Interpretations and Interim Provisions on Some Specific Issues about the Urban Land Use Tax
关于土地使用税若干具体问题的解释和暂行规定
Interpretations and Interim Provisions on Some Specific Issues about the Urban Land Use Tax
国税地字[1988]15号 （Guo Shui Di [1988] No. 015）
一、关于城市、县城、建制镇、工矿区范围内土地的解释
1. The Interpretation on the Land within the Scope of Cities，Counties，Administrative Towns and Industrial and Mining Areas
城市、县城、建制镇、工厂区范围内土地，是指在这些区域范围内属于国家所有和集体所有的土地。
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.
二、关于城市、县城、建制镇、工厂区的解释
2. The Interpretation on the Cities，Counties，Administrative Towns and Industrial and Mining Areas
城市是指经国务院批准设立的市。
The "cities" refers to the cities established upon approval of the State Council.
县城是指县人民政府所在地。
The "counties" refers to the places where the people's governments of counties are situated.
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。
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.
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。
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.
三、关于征税范围的解释
3. The Interpretation on the Scope of Tax Collection
城市的征税范围为市区和郊区。
The scope of tax collection for the cities shall include the downtowns and suburbs.
县城的征税范围为县人民政府所在的城镇。
The scope of tax collection for the counties shall include the towns at the places where the people's governments of counties are situated.
建制镇的征税范围为镇人民政府所在地。
The scope of tax collection for the administrative towns shall include the places where the people's governments of towns are situated.
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。
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.
四、关于纳税人的确定
4. On the Determination of Taxpayers
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。
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.
5. On How to Calculate the Land Use Tax in the Case of Land Use Right in Common
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。
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.
6. On the Determination of Land Area Actually Occupied by the Taxpayer
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。
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.
七、关于大中小城市的解释
7. The Interpretation on Large，Medium and Small Cities
大、中、小城市以公安部门登记在册的非农业正式户口人数为依据，按照国务院颁布的《城市规划条例》中规定的标准划分。现行的划分标准是：市区及郊区非农业人口总计在50万以上的，为大城市；市区及郊区非农业人口总计在20万至50万的，为中等城市；市区及郊区非农业人口总计在20万以下的，为小城市。
The large，medium and small cities shall be divided on the basis of the number of non-agricultural permanent residents registered by the public security organ and according to the standards prescribed by the Regulation on City Planning promulgated by the State Council. The current standards for division shall be：a city with a total non-agricultural population of 500，000 or more in its downtown and suburbs shall be a large city；a city with a total non-agricultural population of more than 200，000 but less than 500，000 in its downtown and suburbs shall be a medium city； and a city with a total non-agricultural population of less than 200，000 in its downtown and suburbs shall be a small city.
八、关于人民团体的解释
8. The Interpretation on Mass Organizations
人民团体是指经国务院授权的政府部门批准设立或登记备案并由国家拨付行政事业费的各种社会团体。
The "mass organizations" refers to various social groups that are established upon approval of or registered for archival filing by the government departments authorized by the State Council and for which the State will appropriate the administrative and operational expenses.
九、关于由国家财政部门拨付事业经费的单位的解释
9. The Interpretation on the Entities Whose Operational Expenses Are Funded and Allocated by the State's Finance Departments
由国家财政部门拨付事业经费的单位，是指由国家财政部门拨付经费、实行全额预算管理或差额预算管理的事业单位。不包括实行自收自支、自负盈亏的事业单位。
The "entities whose operational expenses are funded and allocated by the State's finance departments" refers to the public institutions that the State's finance departments fund and allocate their operational expenses，and that implement full-scale budget management or budget management by remainder. Those institutions that take full responsibility for their income and outlay，profits and losses are excluded.
十、关于免税单位自用土地的解释
10. The Interpretation on the Lands for Self-use by Tax-exempt Entities
国家机关、人民团体、军队自用的土地，是指这些单位本身的办公用地和公务用地。
The "land for self-use by state organs， mass organizations and armed forces" refers to the land of office business and public affairs of these entities.
事业单位自用的土地，是指这些单位本身的业务用地。
The "land for self-use by public institutions" refers to the operational land of these institutions.
宗教寺庙自用的土地，是指举行宗教仪式等的用地和寺庙内的宗教人员生活用地。
The "land for self-use by religious temples and shrines" refers to the land for conducting religious rituals and the residential land of the religious personnel living inside the temples and shrines.
公园、名胜古迹自用的土地，是指供公共参观游览的用地及其管理单位的办公用地。
The "land for self-use by parks，scenic spots and places of historic interest" refers to the land for public visits and sightseeing as well as the land for offices of the relevant managing entities.
以上单位的生产、营业用地和其他用地，不属于免税范围，应按规定缴纳土地使用税。
The production， business and other lands of the entities hereinbefore are not exempted from taxes， and shall pay land use taxes according to the regulations.
十一、关于直接用于农、林、牧、渔业的生产用地的解释
11. The Interpretation on the Land Used Directly for the Production of Agriculture， Forestry，Animal Husbandry and Fishery.
直接用于农、林、牧、渔业的生产用地，是指直接从事于种植、养殖、饲养的专业用地，不包括农副产品加工场地和生活、办公用地。
The "land used directly for the production of agriculture，forestry，animal husbandry and fishery" refers to the dedicated lands directly used for plantation，breeding and raising，excluding the land for processing agricultural and sideline products as well as land for residential and office purposes.
十二、关于征用的耕地与非耕地的确定
12. On the Determination of the Cultivated Land and Non-cultivated Land Requisitioned
征用的耕地与非耕地，以土地管理机关批准征地的文件为依据确定。
The requisition of cultivated land and non-cultivated land shall be determined in accordance with the document of land administrative departments for the approval of land requisitions.
十三、关于开山填海整治的土地和改造的废弃土地及其免税期限的确定
13. On the Determination of the Lands Reclaimed from Hills and Sea or Transformed from Wasteland and Their Terms of Tax Exemption
开山填海整治的土地和改造的废弃土地，以土地管理机关出具的证明文件为依据确定；具体免税期限由各省、自治区、直辖市税务局在《土地使用税暂行条例》规定的期限内自行确定。
The lands reclaimed from hills and sea or transformed from wasteland shall be determined according to the testimonial documents issued by land administrations. The detailed terms of tax exemption shall be determined by the taxation bureaus of the provinces， autonomous regions and municipalities directly under the Central Government within the term stipulated in the Interim Regulations of the People's Republic of China Governing Land Use Tax.
十四、关于纳税人使用的土地不属于同一省（自治区、直辖市）管辖范围的，如何确定纳税地点ⅶ
14. On How to Determine the Tax Payment Place for Taxpayers Whose Lands Are Not Within the Jurisdiction Scope of the Same Province （Autonomous Region and Municipality Directly Under the Central Government）。
纳税人使用的土地不属于同一省（自治区、直辖市）管辖范围的，应由纳税人分别向土地所在地的税务机关缴纳土地使用税。
If the lands used by a taxpayer are not within the jurisdiction scope of the same province （autonomous region and municipality directly under the Central Government）， the taxpayer shall pay the land use taxes to the taxation bureaus at the locations of lands respectively.
在同一省（自治区、直辖市）管辖范围内，纳税人跨地区使用的土地，如何确定纳税地点，由各省、自治区、直辖市税务局确定。
For lands used by a taxpayer in different areas within the jurisdiction scope of the same province （autonomous region and municipality directly under the Central Government）， the taxation bureaus of the provinces， autonomous regions and municipalities directly under the Central Government shall decide how to determine the tax payment places.
十五、关于公园、名胜古迹中附设的营业单位使用的土地，应否征收土地使用税
15. On Whether Land Use Taxes Shall Be Levied on the Lands Used by the Commercial Units Affiliated to Parks，Scenic Spot ad Places of Historic Interest
公园、名胜古迹中附设的营业单位，如影剧院、饮食部、茶社、照相馆等使用的土地，应征收土地使用税。
Land use taxes shall be levied on the commercial units affiliated to the parks， scenic spots and places of historic interest， i.e. cinemas， restaurants， tea houses and photo studios.
十六、关于对房管部门经租的公房用地，如何征收土地使用税
16. On How to LevyLandUse Taxes on the Lands for Public Housing That Are Operated and Rented by Housing Administrations
房管部门经租的公房用地，凡土地使用权属于房管部门的，由房管部门缴纳土地使用税。
With respect to the lands for public housing that are operated and rented by housing administrations，if the land use property belongs to the housing administrations，the housing administration shall pay land use taxes.
十七、关于企业办的学校、医院、托儿所、幼儿园自用的土地，可否免征土地使用税
17. On Whether Land Use Taxes Can Be Exempted for the Lands for Self-use by Schools，Hospitals，Nurseries and Kindergartens Which Are Operated by Enterprises
企业办的学校、医院、托儿所、幼儿园，其用地能与企业其他用地明确区分的，可以比照由国家财政部门拨付事业经费的单位自用的土地，免征土地使用税。
If the lands for schools， hospitals， nurseries and kindergartens operated by enterprises can be clearly separated from the lands for other uses of the enterprise， their land use taxes can be exempted as for the lands for self-use by entities for which the State finance departments will appropriate the operational expenses.
十八、下列土地的征免税，由省、自治区、直辖市税务局确定
18. The levy and exemption of taxes on the following lands shall be determined by the taxation bureaus of provinces， autonomous regions and municipalities directly under the Central Government：
1．个人所有的居住房屋及院落用地；
1. The lands of residential houses and courtyards owned by individuals；
2．房产管理部门在房租调整改革前经租的居民住房用地；
2.The lands of residential houses operated and rented by the housing administrations before the rental adjustment and reform；
3．免税单位职工家属的宿舍用地；
3 . The lands for dormitories of the staff and their families of tax-exempt entities；
4．民政部门举办的安置残疾人占一定比例的福利工厂用地；
4. The lands for welfare factories that are operated by social welfare departments and that have employed disabled people at a given proportion；
5．集体和个人办的各类学校、医院、托儿所、幼儿园用地。
5. The lands for various schools， hospitals， nurseries and kindergartens that are established and operated by collectives and individuals.
