Official Reply of the State Administration of Taxation about Levy of Urban Land Use Tax of Foreign-invested Enterprises and Foreign Enterprises
Guo Shui Han [2007] No. 596
Local Taxation Bureau of Xiamen,
We have received your Request for Establishment of Transitional Period for the Levy of Land Use Tax of foreign-funded enterprises (Xia Di Shui Fa [2007] No.50). Upon study, we hereby render a reply as follows:
"Decision of the State Council on the Modification of 'Interim Regulations of the People's Republic of China Governing Land Use Tax in Cities and Towns'", which brings foreign-invested enterprises and foreign enterprises into the levy scope of urban land use tax, is an important measure of the country to strengthen administration of land, is conducive to give full play to taxation as an economic leverage, guide enterprises of all types to utilize land reasonably and economically, protect land resources, and make tax burden fair. All localities should levy urban land use tax on enterprises of all types, including foreign-invested enterprises and foreign enterprises in strict accordance with the decision of the State Council and relevant provisions of the revised "Interim Regulations of the People's Republic of China Governing Land Use Tax in Cities and Towns".
State Administration of Taxation
June 1, 2007
State Administration of Taxation 2007-06-01
国家税务总局关于外商投资企业和外国企业征收城镇土地使用税问题的批复
国税函[2007]第596号
厦门市地方税务局：
你局《关于对外资企业开征土地使用税设立过渡期的请示》（厦地税发〔2007〕50号）收悉。经研究，批复如下：
《国务院关于修改〈中华人民共和国城镇土地使用税暂行条例〉的决定》，将外商投资企业和外国企业纳入城镇土地使用税的征收范围，是国家加强土地管理的重要举措，有利于发挥税收的经济杠杆作用，引导各类企业合理、节约利用土地，保护土地资源，公平税收负担。各地对各类企业包括外商投资企业和外国企业，都应严格依照国务院决定和修改后的《中华人民共和国城镇土地使用税暂行条例》的有关规定征收城镇土地使用税。
国家税务总局
二○○七年六月一日
国家税务总局 2007年06月01日 颁布 |
