（1990年7月17日吉林人民政府令第34号发布,依据2002年十月29日《吉林人民政府关于修改〈吉林城镇土地用税推行方法〉的决定》修订）

第一条依据《中华人民共和国城镇土地用税暂行条例》第十三条的规定，结合我省实质状况，拟定本方法。

第二条城镇土地用税（以下简称土地用税）的征收范围：

1、大城市行政区划所辖的地区和其他城市的市区。

2、县城（县人民政府所在的城镇）。

3、建制镇（镇人民政府所在的城镇）。

4、工矿区（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）。

开征土地用税的工矿区及其征税范围授权市、州人民政府确定。

第三条土地用税由拥有土地用权的单位或个人缴纳。拥有土地用权的纳税人不在土地所在地的，由代管人或实质用人纳税；土地用权未确定或权属纠纷未解决的，由实质用人纳税。

第四条土地用税以纳税人实质占用的土地面积为计税依据，根据规定的税额征收。

第五条土地用税每平米土地年税额如下：

1、大城市（长春、吉林）0.5元至8元；

2、中等城市（市州级）0.4元至6元；

3、小城市（县级市）0.3元至4元；

4、县城0.2元至2元；

5、建制镇、工矿区0.2元至1元。

第六条市、县人民政府依据市政建设状况、经济兴盛程度等条件，将土地划分为若干等级，在本方法第五条规定的幅度内，拟定相应的适用税额标准，报省政府批准实行。

经省人民政府批准，经济落后区域土地用税的适用税额标准可以减少，但减少额不能超越本方法第五条规定最低税额的30％。

第七条土地用税的减免根据国家和省的有关规定办理。

第八条土地用税按年计算，分季缴纳。缴纳期限为每季度最后一个月份的十日前。

第九条土地用税由土地所在地的税务机关征收。

第十条纳税人用的土地发生数目变化的，应自变动之日起30日内，向土地所在地的税务机关办理变更纳税申报。

第十一条土地管理机关应配合税务机关做好土地用税的征收管理工作，准时向税务机关提供有关土地用权属资料。

第十二条土地用税的征收管理，按《中华人民共和国税收征收管理暂行条例》和《吉林税收征收管理推行方法》的有关规定办理。

第十三条土地用税收入纳入财政预算管理。

第十四条本方法适用中的具体问题，由省地方税务局负责讲解。

第十五条本方法自2003年1月1日起实行。

Measures of Jilin Province to Implement1 the Use Tax on Land In Cities and Towns
（Promulgated by Order No.34 of the Jilin Provincial2 People's Government on July 17,1990 and revised by Order No .143 of the Jilin Provincial People's Government on October 29,2002）

Article 1. These Measures are formulated3 in accordance with the regulations of Article 13 of the Interim4 Regulations of the People's Republic of China on the Use Tax on Land in Cities and Towns and in light of the actual circumstances in this province.

Article 2. The limit of expropriation of the use tax on the land in cities and towns （hereinafter referred to as the use tax on land）:

（1） The areas governed by the administrative5 pisions of big cities and downtown areas of other cities.

（2） County towns （where the county people's governments locate）.

（3） Organic townships （where the township people's governments locate）.

（4） Industrial and mineral areas （which conform to the standards for organic townships stipulated7 by the State Council, but where large and medium-sized industrial and mineral enterprises based on the organic-township system haven't been set up）.

The municipal and prefectural people's governments shall be authorized8 to specify9 the industrial and mineral areas, where the use tax on land shall be collected, and the limits of expropriation of tax.

Article 3. The use tax on land shall be paid by the units or inpiduals that own the right of the use of land. Where tax-payer who owns the right of the use of land doesn't live in the place where the land locates, the tax shall be paid by the managers or actual users; Where the right of the use of land hasn't been specified10 or the dispute on the right vested relationship hasn't been solved, the tax shall be paid by the actual tax-payers.

Article 4. The use tax on land shall be reckoned on the basis of the land areas actually occupied by tax- payers; and shall be collected according to the prescribed amount of tax to be paid.

Article 5. The annual amount of the use tax to be paid per square meters of the land shall be as follows:

（1）In big cities （Changchun, Jilin）, RMB￥0.5 to 8;

（2）In medium-sized cities （at the city and prefectural level）, RMB ￥ 0.4 to 6;

（3）In small cities （at the county level）, RMB￥0.3 to 4;

（4）In county towns, RMB￥ 0.2 to 2; and

（5）In organic townships and industrial and mineral areas, RMB ￥ 0.2 to 1.

Article 6. The city and county people's governments shall pide the land into different levels in accordance with the situations of municipal construction and degrees of economic prosperity, shall stipulate6 the corresponding applied11 standards for the amount of tax to be paid, within the limits stipulated in the provisions of said Article 5, and shall report it to the provincial government for approval and implementation12.

The applied standards for the amount of tax to be paid of the use tax on land, in the areas where the economy drops behind, may be reduced with the approval of the provincial people's government, but the amount of reduction may not be more than 30% of the minimum amount of the tax to be paid stipulated in the provisions of said Article 5.

Article 7. The reduction and exemption13 of the use tax on land shall be transacted15 in accordance with the related regulations of the state and this province.

Article 8. The use tax on land shall be calculated per year and be paid per quarter. The time limit of paying shall be the first ten days of the last month of every quarter.

Article 9. The use tax on land shall be collected by the tax organs where the land locates.

Article 10. Where the quantity of land used by tax- payers has changed, the tax- payer should go to the tax organs where the land locates to transact14 a report on changing tax paying within 30 days since the date of changing.

Article 11. The administrative organs of land should coordinate16 with the tax organs to do a good job of collection and management of the use tax on land, and should timely offer the related materials on the right vested relationship of land use to the tax organs.

Article 12. The collection and management of the use tax on land shall be transacted in accordance with the related regulations of the Interim Regulations of the People's Republic of China on the Collection and Management of tax revenue and with the Measures of Jilin Province for the Collection and Management of tax revenue.

Article 13. The revenue of the use tax on land shall be brought into financial budget management.

Article 14. The provincial department of local taxes shall be responsible for interpreting the concrete problems occurred in applying these Measures.

Article 15. These Measures shall enter into force as of January 1,2003