this year, land taxes and fees in the New Deal has become a regulation to strengthen and improve an important tool for real estate. At present, all localities have begun to implement the work in this regard. According to the latest news, Beijing has been the original Urban Land Use Tax implementation made corresponding amendments, Shanghai, Guangzhou and other cities have not yet promulgated rules.

revised “in Beijing to implement approach” has been officially announced. The new regulations, Beijing’s urban land tax from 0.5 yuan per square meter -10 yuan per square meter increased to 1.5 per -30 million, increased 2-fold; and foreign-invested enterprises and foreign enterprises in Beijing, the use of land, have to pay land use tax, after foreign companies are tax-free; approach also identified seven kinds of land use can be exempted from tax.

and Shanghai are paying close attention to the Inland Revenue Department said that the drafting of the implementation of the draft, and in accordance with the provisions of the municipal government approved the implementation of procedures reported. It is learned that Shanghai’s 2007 urban land use tax will be levied in the second half of this year, the specific date of the Shanghai Municipal Local Taxation Bureau levied will inform through the media.

Canton city Inland Revenue Department has also said that the 2007 Urban Land Use Tax collection work should be introduced specific measures to implement it, and at present the Government rent has been in Guangzhou, Guangdong Province in accordance with the Inland Revenue Department’s decision to suspend the collection of 2007 Urban Land Use Tax.

In fact, according to the National Tax Administration of the beginning of the year with the Ministry of Finance for the implementation of urban land use tax notice issued by the New Deal, the central is “urging” the tone and calls upon the local tax department in conjunction with local realities, the as soon as possible to put forward practical programs and tax adjustments for approval.

National Tax Administration with the Ministry of Finance also requested that the tax rate should, in principle, the actual implementation in 2006 based on the tax rate be raised by 2 times; years unadjusted tax rate areas, adjust the intensity should be larger; adjacent areas in the formulation of adjustment programs, attention should be paid to communication; similar level of economic development areas, the allowance should not be too big a difference; economically developed areas and urban centers, in principle, should be limited to the high tax rate to determine the applicable standard deduction.

As cities and towns to impose foreign land-use tax, this new work, but also urged all localities to make full use of land use rights registration of ownership, land use fees and other related information collected through the tax registration, tax returns , census and other sources of tax revenue in many ways, comprehensive and accurate grasp of the number of households and covers an area of foreign-funded enterprises, and gradually establish and improve the database sources.

in the eyes of many people in the trade, from urban land use tax be raised by 2 times, to add the land compensation for the use of land for construction costs increased by 1 percent, to land value-added real estate development enterprise liquidation, this year in succession the implementation of the New Deal of land taxes and fees are also a real estate transfer tax and fee regulation and control policies into the new phase of regulation of such a signal. China Index Research Institute of the Land Research Center, Dong Yan, senior analyst believes that the New Deal for Urban Land Use Tax may increase the regulation of urban construction and utilization of land, such as improved land use, transfer the cost of the vacant land will have to ease the role of the phenomenon .

城镇土地使用税进入“地方调整期， ”上海和广州，并没有排除

今年，土地税费新政已成为调控加强和改善的一个重要工具房地产。目前，各地已开始执行在这方面的工作。另据最新消息，北京一直在原来的城镇土地使用税实施作出相应的修正，上海，广州和其他城市还没有颁布的规则。

修订后的“在北京实施办法”已正式公布。新的规定，北京的城市土地税从0.5元平方米-10元每平方米提高到百分之一点五-30亿美元，增长了2倍;和外商投资企业和外国企业在北京，土地的使用，有缴纳土地使用税之后，外国公司免税;办法还确定了七种土地使用可免税。

和上海的密切关注税务局说，起草草案的执行情况，并按照规定，市政府批准实施的程序报告。据了解，上海2007年城镇土地使用税征收将在今年下半年，具体日期，上海市委地税局征收将通过媒体告知。

广州市税务局也表示， 2007年城镇土地使用税征收工作应该采取具体措施予以执行，目前地税已经在广州，广东省按照税务局的决定暂停收缴2007年城镇土地使用税。

事实上，据国税总局今年年初与财政部为实施城镇土地使用税发出通知新政的核心是“敦促”的基调，并呼吁地方税务部门结合本地实际，在尽快提出切实可行的计划和税收的调整审批。

国家税务总局与财政部还要求，税率，原则上应在实际执行的基础上于2006年的税率提高了2倍;年未经调整的税率地区，调整力度应较大;毗邻地区在制定调整方案，应注意沟通;类似的经济发展水平的地区，津贴不应太大的差异;经济发达地区和城市中心区，原则上应限于高税率，以确定适用的标准扣除额。

作为城镇实行外国土地使用税，这一新的工作，而且还要求，各地要充分利用土地使用权登记的所有权，土地使用费及其他有关的资料收集得来的税务登记，利得税报税表，普查数据和其他来源的税收收入在许多方面，全面和准确把握的家庭的数量和面积为外商投资企业，并逐步建立和完善数据库的来源。

在许多人眼中的贸易，从城镇土地使用税将提高2倍，新增土地有偿使用土地的建筑成本增加了1点，土地增值的房地产开发企业清算，今年相继实施新的土地交易税费也有房地产转让税费调控政策进入新阶段的调控这样一个信号。中国指数研究院土地研究中心，董岩，资深分析师认为，新政城镇土地使用税可能会增加管理城市建设和土地利用，如提高土地的使用，转让成本的空置土地将有缓和的作用的现象。