Preferential Employment Of Urban Land Use Tax For The Placement Of Disabled Persons

Ministry of Finance and state Taxation The General Administration recently issued a notice to the relevant towns for the placement of disabled persons. Land use tax And other policies have been made clear:

The average number of persons who actually lay the disabled in the year of a tax year is employed in the unit. Workers The proportion of the total number is higher than 25% (including 25%), and the number of persons who actually relocate the disabled is higher than that of 10 persons (including 10 persons). The urban land use tax can be reduced or exempted from the year.

In respect of rental property, the rental contract signed by the two parties of the lease is exempt from the rent period, and the property owner shall pay the property tax according to the original value of the real estate during the rental period.

The real estate value should be included in the accounting of the original value of real estate, no matter how it is accounted for in the accounting, including the price paid for the acquisition of land use rights, the cost of land development, etc. If the plot ratio is less than 0.5, the land area shall be calculated according to the 2 times of the real estate construction area and the land price that is included in the original value of the house shall be determined accordingly.