政策原文：《广州市人民政府关于印发广州市城镇土地使用税适用税额调整方案的通知》（穗府规〔2017〕20号）

　　Sui Fu Gui [2017] No.20

　　To:All district governments, and all departments and direct subordinate bodies of the Municipal Government,

　　TheAdjustment Scheme for Applicable Rates of Urban and Township Land Use Tax in Guangzhou has been approved by Guangdong Provincial Government, and is now issued to you for implementation. Any question encountered during the implementation should be directed to Guangzhou Municipal Finance Bureau and Guangzhou Local Taxation Bureau.

　　Guangzhou Municipal People’s Government

　　December 30^th, 2017

　　Adjustment Scheme for Applicable Rates of Urban and Township Land Use Tax in Guangzhou

　　In accordance with theProvisional Regulations on Urban and Township Land Use Tax of the People’s Republic of China (Decree No. 645 of the State Council) and the Notice of Department of Finance of Guangdong Province and Guangdong Local Taxation Bureau on Adjusting Rates of Urban and Township Land Use Tax (Yue Cai Gui [2017] No.4), the applicable rates of urban and township land use tax and scopes of various land grades within the administrative area of Guangzhou are now adjusted as follows in consideration of the city’s conditions:

　　1.Classification of Land Grade and Tax Rate

　　2.Scopes of Different LandGrades

　　2.1Grade I Land

　　Tianhe Sports Center BusinessDistrict (defined by Tiyuxi Road on the west, Tiyudong Road on the east, Tianhebei Road on the north, and Tianhenanyi Road on the south), Zhujiang New Town CBD (defined by Guangzhou Avenue on the west, Hua’nan Expressway on the east, Huangpu Avenue on the north, and Linjiang Avenue on the south), Beijing Road (between the intersections with Zhongshan Road and Danan Road), Shangjiu Road, and Xiajiu Road.

　　2.2 Grade II Land

　　Yuexiu District: Huale Sub-district, Dongshan Sub-district, Meihuacun Sub-district, Nonglin Sub-district, Huanghuagang Sub-district, Jianshe Sub-district, Dadong Sub-district, Datang Sub-district, Zhuguang Sub-district, Baiyun Sub-district, Dengfeng Sub-district, Liurong Sub-district, Renmin Sub-district, Liuhua Sub-district, Guangta Sub-district, Beijing Sub-district (except for Grade I Land already specified), and Hongqiao Sub-district.

　　Liwan District: Jinhua Sub-district, Xicun Sub-district, Nanyuan Sub-district, Fengyuan Sub-district, Duobao Sub-district, Longjin Sub-district, Changhua Sub-district, Lingnan Sub-district (except for Grade I Land already specified), Hualin Sub-district (except for Grade I Land already specified), Shamian Sub-district, Zhanqian Sub-district, and Caihong Sub-district.

　　Haizhu District: Sushe Sub-district, Nanhuaxi Sub-district, Fengyang Sub-district, Binjiang Sub-district, Nanshitou Sub-district, Changgang Sub-district, Longfeng Sub-district, Haichuang Sub-district, Shayuan Sub-district, Ruibao Sub-district, Jianghai Sub-district, Nanzhou Sub-district, Pazhou Sub-district, Chigang Sub-district, Xingang Sub-district, and Jiangnanzhong Sub-district.

　　Tianhe District: Tianhenan Sub-district (except for Grade I Land already specified), Shahe Sub-district, Linhe Sub-district (except for Grade I Land already specified), Shipai Sub-district, Xiancun Sub-district (except for Grade I Land already specified), Liede Sub-district (except for Grade I Land already specified), Shadong Sub-district, Yuancun Sub-district, and Tianyuan Sub-district.

　　2.3 Grade III Land

　　Yuexiu District: Kuangquan Sub-district

　　Liwan District: Qiaozhong Sub-district, Huadi Sub-district, Chajiao Sub-district, Dongjiao Sub-district, Zhongnan Sub-district, Hailong Sub-district, Chongkou Sub-district, Dongsha Sub-district, Shiweitang Sub-district,and Baihedong Sub-district.

　　Haizhu District: Huazhou Sub-district

　　Tianhe District: Wushan Sub-district, Xinghua Sub-district, Yuangang Sub-district, Changxing Sub-district, Chebei Sub-district, and Tangxia Sub-district.

　　Baiyun District: Sanyuanli Sub-district, Jingtai Sub-district, Tangjing Sub-district, Xinshi Sub-district, Huangshi Sub-district,and Yuncheng Sub-district.

　　Huangpu District: Huangpu Sub-district (except for Dajisha Island), and Dasha Sub-district (except for Dahaosha Island).

　　Pangyu District: Dabei Road (section between Yushan Avenue and Dongchong Road), Fanhua Road (section between Dabei Road and Guangmingbei Road), Qiaodong Road (section between Huanchengdong Road and Dadong Road), and Xili Road (section between Yushan Avenue and Xicheng Road) of Shiqiao Sub-district; and Jixiang Road (Section between Ruyi’er Road and Ruyizhong Road) of Luopu Sub-district.

　　Huadu District:the area defined by Zhanqian Road and Funing Road on the west, Baohua Road on the north, Huacheng Road on the east, and Xinhua Road on the south.

　　2.4 Grade IV Land

　　Haizhu District: Guanzhou Sub-district.

　　Tianhe District: Longdong Sub-district, Fenghuang Sub-district, Huangcun Sub-district, Qianjin Sub-district, Xintang Sub-district,and Zhuji Sub-district.

　　Baiyun District: Tonghe Sub-district, Songzhou Sub-district, Tongde Sub-district, Jingxi Sub-district, Yongping Sub-district, Jinsha Sub-district, Shijing Sub-district, Jiahe Sub-district, Junhe Sub-district, Helong Sub-district, Baiyun Lake Sub-district, and Shimen Sub-district.

　　Huangpu District: Lilian Sub-district, Yuzhu Sub-district, Hongshan Sub-district, Suidong Sub-district, Wenchong Sub-district, Nangang Sub-district, Lianhe Sub-district, Luogang Sub-district, Xiagang Sub-district,and Dongqu Sub-district.

　　Panyu District: Shiqiao Sub-district (except for Grade III Land already specified).  

　　Huadu District:the area defined by Beijing-Guangzhou Railway on the west, Ziwei Road on the north, Fenghuang Road on the east, and Xinjie River on the south (except for Grade III Land already specified).

　　Zengcheng District: Licheng Sub-district, Zengjiang Sub-district,and Xintang Town.

　　Conghua District:the parts of Jiekou Sub-district, Jiangpu Sub-district, and Chengjiao Sub-district that fall within the city’s master planning scope.

　　2.5 Grade V Land

　　Huangpu District:the whole district except for Grade III and Grade IV Land already specified.

　　Baiyun District:the whole district except for Grade III and Grade IV Land already specified.

　　Nansha District: the whole district.

　　Panyu District:the whole district except for Grade III and Grade IV Land already specified .

　　Huadu District:the whole district except for Grade III and Grade IV Land already specified.

　　Zengcheng District:the whole district except for Grade IV Land already specified.

　　Conghua District: the whole district except for Grade IV Land already specified.

　　3. Land classified by road name is subject to rate of urban and township land use tax applicable for land of corresponding grade based on the land area actually occupied by organizations and individuals at the addresses on both sides of the road. Other land is subject to that applicable for land of aforesaid grades in view of the administrative district where the land is located at.

　　4. The nature of industrial land is determined in view of the land use nature specified in the Property Owership Certificate.  

　　5. This Scheme will take effect on January 1, 2018 with a validity period of five years. Matters relating to rate adjustment of urban and township land use tax from Jan. 1 and Dec. 31， 2017 are subject to this Scheme. Overpaid amount by tax payers can be used to offset their taxes in coming year or refunded.

　　Appendix:Schedule of Applicable Rates of Urban and Township Land Use Tax in Guangzhou  

　　Appendix

　　Schedule ofApplicable Rates of Urban and Township Land Use Tax in Guangzhou