People's Daily: tax and land linkage forced out of idle land

Tax and land departments to share pilot information to solve the problem of lack of supervision, check and compensate 5.6 billion yuan of land use tax

The linkage of taxation and land forced out the idle land

The collection and management of land use tax has always been one of the difficult problems in the field of taxation in our country, because the information of land ownership, time and area is complex, and a small number of enterprises make use of information asymmetry to evade tax obligations. it also creates convenience for some real estate enterprises to hoard land. To this end, the State Administration of Taxation and the Ministry of Land and Resources jointly carried out the pilot work of "controlling tax by land and saving land by tax" to solve the problem of lack of supervision through information sharing. Can this measure fundamentally plug the loopholes in tax collection and management and promote intensive land use? In recent days, the reporter went to Shandong Province, which was the first to carry out the pilot project, to conduct a survey.

"tax control by land", information comparison makes the leaky land nowhere to hide

"the blue area on the map is the potential tax source. The land information declared by enterprises is not consistent with the actual data, and there may be land with omissions and omissions." In the office of Dongying Municipal Local Taxation Bureau, Wang Qi, head of the first Section of tax Management, is using tax management software to compare land taxes on a computer, clicking each parcel with a mouse. The information such as the land number, use, owner, and date of acquisition is clear at a glance. Wang Qi soon found the land with tax problems.

After confirming the problem of pipe leakage, Wang Qi quickly sent a verification notice to an oil machinery manufacturing company in Dongying City, an enterprise to which the land belongs. According to the results of computer comparison, a case of more than 14000 square meters of land in the company was not included in tax administration. After on-site verification, the company made a tax declaration on the original land of the tax department, but did not declare the tax on the land that was later changed, and the tax authorities immediately carried out tax treatment on the company, increasing the land use tax by more than 44000 yuan a year. In the face of the complete land information provided by tax officials, the person in charge of the enterprise was convinced and immediately paid the tax.

What Wang Qi uses is the "land tax source management system" independently developed by Dongying local tax, which realizes the regular collection and transmission of land information of land departments, and carries out the collection and statistics of land tax information according to the needs of tax departments, and realizes the graphical and information-based management of land tax sources, so that tax officials can complete the comparison and verification of land tax sources in the area without leaving their homes.

"in the past, we could not have complete land information, and collection and management mainly depended on taxpayers' declaration, which was often as much as it was declared. Even if we carried out an on-site land inventory, it was impossible to prove that there was a tax problem in land because there was no authoritative information." Yang Yongqing, deputy director of Dongying City Local Taxation Bureau, said that long-term tax practice has made them feel that in order to achieve comprehensive and standardized management of tax sources, tax authorities must be supported by information from authoritative departments, while the land department has detailed information on the location, area, boundaries, and right holders of each piece of land, which makes the cooperation between the two departments inevitable. "after sharing information with the land department, we solved the problem of information asymmetry in previous collection and management, realized the 'land tax control', and effectively made up for the loopholes in tax collection and management through dynamic monitoring and real-time analysis of each land." Wang Zhibo, director of the Land and Real Estate tax Department of Shandong Local Taxation Bureau, said.

According to statistics, since 2013, local tax departments at all levels in Shandong have exchanged a total of 873000 pieces of land information with land departments, verified more than 34000 cases of missed land requisition, increased taxable land area by 157 million square meters, and compensated a total of 918 million yuan in land use tax.

The cost of idle land has been greatly increased as a result of "saving land with taxes".

Bai Jingming, deputy director of the Institute of Financial Science of the Ministry of Finance, said that urban land use tax is an important property tax and plays an important role in regulating land use. As the land use tax is levied according to the land area every year, it means that whoever occupies the land for a long time and has a large area will pay more tax. In the current situation of general shortage of urban construction land, the timely collection and management of land tax greatly increases the cost of idle land and hoarding land, and can optimize the allocation of land resources.

In a comparison of land information, the Gaoqing Local Taxation Bureau of Zibo City found that a plot of land use tax of a textile company in the area had not been paid. On-the-spot investigation found that the person in charge of the enterprise obtained a loan from the bank after taking the land, and then ran away, resulting in the land being idle for a long time. The local tax department promptly fed back this situation to the land and other departments, and the land department took the lead in auctioning and disposing of the land in accordance with the law, and the more than 5 million yuan of land use tax owed by the enterprise was also collected from the auction proceeds. Zhao Desen, deputy director of the Zibo Municipal Bureau of Local Taxation, said that after the application of the land tax source management system in Zibo City, through the method of reverse labeling, the enterprise occupation information mastered by the tax department but not grasped by the land department was marked on the map, and the land department could timely grasp the illegal land use information such as occupation without approval and private change of use, which provided a data analysis basis for the comprehensive use of land.

"in the past, after the acquisition of land, because of the lack of tax cost pressure, I felt that the land could be developed slowly, but now the slower the development is, the higher the tax cost is, so we will find various ways to develop the land as soon as possible." Li Huiliang, financial manager of Shandong Guangyu Real Estate Co., Ltd., told reporters that the land use tax was collected and managed in a timely manner, which enhanced the enthusiasm of real estate enterprises to develop land.

The coordination of tax and land needs to be further strengthened.

The reporter learned from the State Administration of Taxation that since the second half of 2013, the State Administration of Taxation and the Ministry of Land and Resources have jointly carried out a pilot project of "controlling taxes by land and saving land by taxes" in 17 regions across the country, and found more than 140000 cases of undeclared or undeclared taxable land. the area of taxable land will be increased by 600 million square meters, and the tax revenue will be increased by 5.6 billion yuan. The investigation and compensation of urban land use tax in 17 pilot areas exceeded 10% of the tax revenue last year, of which Jinhua in Zhejiang, Xining in Qinghai and Ankang in Shaanxi accounted for 44%, 42% and 34% of the tax revenue last year, respectively.

It is understood that at present, all 17 prefectures and cities in Shandong Province have applied the "land tax source management system". However, in order to further realize the win-win management of tax and land and realize the comprehensive and effective control of land tax, many problems need to be solved as a whole.

"at present, in addition to Qingdao, eight municipal local tax bureaus in Shandong have obtained electronic maps of land departments with good results, while the other eight municipal local taxation bureaus have obtained non-graphical electronic data or paper files, which are incomplete and non-standard, so it is difficult to achieve full coverage and seamless management of land management." Wang Zhibo said: because the land parcel information of the land departments has not yet been centralized at the provincial level, and most of the land management information is distributed in the administrative areas at the county level, the information collection methods, channels, and data formats of local tax departments at all levels are different, affecting the implementation effect of "land tax control".

In the work of Zibo City, it is found that there is a common inconsistency between the names of land owners in the land department information and the taxpayer names in the land tax source information, and the proportion of successful matching between the two is no more than 30%, which needs to be established manually. However, the grass-roots work is so numerous that it is difficult for manpower and material resources to follow up in time.