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修订后的《中华人民共和国城镇土地使用税暂行条例》实施已近半年,6月12日国家税务总局有关负责人又详解此税的意义,认为这是顺应经济发展需求的重要举措。在城市、县城、建制镇、工矿区范围内使用土地的单位和个人,为城镇土地使用税的纳税人;城镇土地使用税以纳税人实际占用的土地面积为计税依据,依照规定税额计算征收。修订后的条例将外资企业纳入了征收范围,并把税额标准提高了
The revised Provisional Regulations on Urban Land Use Tax of the People’s Republic of China has been implemented for nearly six months. On June 12, the relevant person in charge of the State Administration of Taxation elaborated on the significance of this tax and considered it an important measure to comply with the needs of economic development. The units and individuals who use the land within the scope of cities, county towns, established towns and industrial and mining areas shall be the taxpayers of the urban land use tax; the urban land use tax shall be calculated on the basis of the land area actually occupied by the taxpayer and calculated according to the prescribed tax amount . The revised regulations include foreign-funded enterprises in the scope of the levy and raise the tax standards