一问一答丨土地闲置费政策问答

Core Points - The article discusses the definition and implications of idle land, including the criteria for identifying idle land and the associated idle land fees [3][4]. - It outlines the procedures for declaring and paying idle land fees, emphasizing the use of a standardized electronic tax system [5]. - The article also highlights preferential policies regarding idle land fees for non-profit and profit-making elderly care and medical institutions [6]. Group 1: Definition and Criteria - Idle land refers to state-owned construction land that has not commenced development within one year of the agreed-upon start date or has insufficient development progress [3]. - The criteria for identifying idle land include less than one-third of the total area developed or less than 25% of the total investment made [3]. Group 2: Fee Assessment and Payment - The idle land fee is assessed at 20% of the land transfer or allocation price [4]. - Payment procedures involve submitting a declaration through the national electronic tax system and obtaining a unified receipt after payment [5]. Group 3: Preferential Policies - Non-profit elderly care and medical institutions are fully exempt from idle land fees, while for-profit institutions receive a 50% reduction [6]. - Properties and land used for community elderly care, childcare, and domestic services are also exempt from idle land fees [6].