什么是土地闲置费？

Group 1 - The article discusses the regulations regarding idle land in China, specifically focusing on the penalties for not commencing development within the stipulated time frame [2][5][6] - According to the law, if the development does not start within one year after the agreed date, a fee of up to 20% of the land transfer price can be imposed as an idle land fee [2][7] - The management of idle land fees has been transferred to tax authorities since July 1, 2021, as per the notification from the Ministry of Finance [2][4] Group 2 - The legal basis for the idle land fee includes the "Land Management Law" and the "Urban Real Estate Management Law" [3] - Key documents related to the idle land fee include the "Idle Land Disposal Measures" and various notifications from the Ministry of Finance and other governmental bodies [4] - The idle land is defined as state-owned construction land that has not commenced development for over one year or has insufficient development progress [6] Group 3 - The idle land fee is calculated at 20% of the land transfer or allocation price [7] - There are exemptions for non-profit elderly care and medical institutions, which are fully exempt from the idle land fee, while for-profit institutions are charged at half the rate [7] - Properties and land used for community services such as elderly care and childcare are also exempt from the idle land fee [7]