According to the document of Beijing land tax (2001) 683, any taxpayer who meets the policy of tax reduction and exemption in respect of urban land use tax may apply for written reduction tax exemption from the competent tax office from the beginning of the month of tax reduction and exemption. The declaration procedures for policy reduction and exemption of urban land use tax shall be applied.

The land that meets the tax relief policy can be temporarily exempt from land use tax when it is approved by the tax department.

Taxpayers should provide the tax authorities with relevant evidential materials in accordance with the specific contents of tax reduction and exemption when handling policy reduction and exemption formalities.

(1) for the closure of the revoked enterprises, it is necessary to provide written proof of closure and revocation issued by the business administration department.

(2) after the relocation of the enterprise, the land that is not used by the original site and the unoccupied land such as barren hills, woodlands and lakes within the scope of the enterprise shall be provided with written proof of the competent department at the higher level.

(3) the specific starting date should be specified when providing the above supporting information.

If the land that meets the tax reduction and exemption policy is approved by the tax department, if it changes the tax basis (land area) of the land tax reduction, it should re apply for the tax exemption and approval procedures after the change.

If the land is not in line with the tax relief policy, the land use tax shall be calculated from the next month after the change of usage. The taxpayer shall declare and pay taxes in accordance with the regulations in the period of land use tax. Otherwise, the tax authorities will deal with the relevant provisions in accordance with the law of collection and administration.

At the same time, taxpayers should report to the local tax office.

After the expiration of the tax exemption and exemption period, the taxpayer shall not be responsible for the declaration. According to the thirty-second provision of the law of the People's Republic of China on tax collection and administration, if the taxpayer fails to pay taxes in accordance with the prescribed time limit, the withholding agent fails to pay the tax in accordance with the prescribed time limit, the tax authorities shall, on the date of tax payment, impose a late fee of 5/10000 of the late tax payment on the date from the date of the late tax payment.

The sixty-fourth provision stipulates that taxpayers do not pay tax returns, pay no taxes or pay less taxes. The tax authorities recover the taxes that they do not pay or pay less, late fees, and impose a fine of not more than fifty percent times or less than five times.

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