Urban & Township Land Use TaxIn case of divergence of interpretation, the Chinese text shall prevail.

Chapter VI Administration of Taxation Risks

Document No.:

Taxes:Land Appreciation Tax,Urban & Township Land Use Tax

Date of Promulgation:

IssueDepartment:Ministry of Land and Resources,State Administration of Taxation

Date of Implementatio:2016-04-01

Annex:

Chapter VIAdministration of Taxation Risks

Article 50Local taxationauthorities at all levels shall strengthen the administration of farmlandoccupation tax risks, establish an index system for the administration offarmland occupation tax risks, utilize modernized information technology toidentify and monitor risks in the administration of farmland occupation tax andgive early warning about the risks and do a good job for the response to therisks.

Article 51Local taxationauthorities at all levels shall, in accordance with general requirements of theState Administration of Taxation concerning the administration of taxationrisks and the specific requirements on the administration of property and behaviortax risks, carry out the administration of farmland occupation tax risks.
Article 52Local taxationauthorities shall analyze and compare the tax-related information exchangedfrom land administration departments, the tax-related information collected ontheir initiative, the tax-related offence reporting information which has beenhandled, the information concerning tax returns, tax levy & collection andtax deduction and exemption to identify the following risks of the taxpayers offarmland occupation tax:

i. Risks of notpaying tax

1. The taxpayersdo not pay tax for the taxable land which they actually occupy or which theyare approved to occupy;

2. The taxpayerslie about tax exemption and thus do not pay taxes;

3. The taxpayerschange the use of the land after enjoying tax-preference;

4. Other caseswhere the taxpayers do not pay taxes.

ii. Risks ofpostponing tax payment

1. The taxpayersdo not pay or pay less tax in arrears for their postponed tax payment;

2. Other riskscaused by postponing tax payment.
iii. Risks of paying less tax

  1. An additional 50% of tax amount which shall be levied andcollected isn’t levied and collected;

2. The taxpayerspay less tax by enlarging the scope of tax deduction and exemption;

3. The taxpayerscheat for tax deduction and thus pay less tax;

4. The taxpayerschange the use of the land after enjoying tax deduction;

5. Other caseswhere taxpayers pay less tax.

iv. Risks ofunsettling taxes

For theoccupation of the taxable land without approval, the taxes are unsettled afterthe taxable area is determined.
v. Risks of tax refund

1. Therestoration of the land to its original state is not jointly affirmed by landadministration departments and relevant industry administration departments;

2. Levying andcollecting more taxes by mistakenly applying high tax rates;

3. Cheat fordeclaring tax refund;

4. Other risksrelated to tax refund.

vi. Other risks

Chapter VIISupplementary Rules

Article 53Local taxation authorities at all levels shall fully utilize the administrationsystem of tax levy & collection and trans-departments information platformsand other existing information resources, ceaselessly improve theadministrative function of farmland occupation tax and accelerate the informationizationof the whole process of the administration on farmland occupation tax.

Article 54Local taxation authorities of provinces can formulate their local specificadministrative measures pursuant to the Code.

Article 55The terms of “above”, “within x days” and “on the date of ” under the Code usedto indicate a threshold number shall include the number itself.

Article 56 This regulation shall be executed from the date of its promulgation. Theprovisions concerning the administration of the deduction and exemption offarmland occupation tax in the Notice of the State Administration of Taxationon Printing and Distributing the Administrative Measures for theDeduction and Exemption of Farmland Occupation Tax and DeedTax (Guo Shui Fa [2014] No. 99) shall be nullified simultaneously.


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