欢迎扫描下方二维码关注： 一、基本情况 《中华人民共和国城市房地产管理法》第二十六条规定，以出让方式取得土地使用权进行房地产开发的，必须按照土地使用权出让合同 约定的土地用途、动工开发期限开发土地。 超过出让合同约定的动工开发日期满1年未动工开发的，可以征收相当于土地使用权出让金 20%以下的土地闲置费。 二、政策依据 （一）基本法律 1.《中华人民共和国土地管理法》； 2.《中华人民共和国城市房地产管理法》。 （二）主要文件 1.《国务院关于促进节约集约用地的通知》（国发〔2008〕3号）； 2.《闲置土地处置办法》（中华人民共和国国土资源部令第53号）； 1999年，自然资源部（原国土资源部）根据有关法律、行政法规，制定了《闲置土地处置办法》，并于2012年进行修订。《闲置土地 处置办法》规定，市、县自然资源部门对符合条件的国有建设用地使用权人下达《征缴土地闲置费决定书》，国有建设用地使用权人应当 自决定书送达之日起30日内，按规定缴纳土地闲置费。 3.《财政部 国家发展改革委关于减免养老和医疗机构行政事业性收费有关问题的通知》（财税〔2014〕77号）； 根据《财政部关于土地闲置费、城镇垃圾处理费划转税 ...

Core Viewpoint - The article discusses the regulations and procedures regarding idle land in China, including the definition, taxation, and exemptions related to idle land fees. Summary by Sections Definition of Idle Land - Idle land refers to state-owned construction land use rights that have not commenced development within one year of the agreed start date or have not developed at least one-third of the total area or invested at least 25% of the total investment after starting development [4]. Tax Collection - Since July 1, 2021, the idle land fee has been transferred to the tax department for collection [4]. - The tax authority collects the idle land fee based on 20% of the land transfer or allocation price [6]. - Payment must be made within 30 days from the date of the idle land fee collection decision notice [6]. Payment Process - Taxpayers can declare and pay the idle land fee through the electronic tax bureau, selecting the appropriate payment method after completing the declaration [7]. Refund Management - Refund applications for the collected non-tax revenue are handled by the tax department, with specific procedures for different types of refunds [8][9]. Policy Exemptions - Non-profit elderly care and medical institutions are fully exempt from the idle land fee, while for-profit institutions are charged half [10]. - Properties and land used for community elderly care, childcare, and domestic services are exempt from the idle land fee [11]. Policy Basis - The article references several official documents that provide the legal basis for the idle land fee and its management, including announcements from various government departments [12].