欢迎扫描下方二维码关注： 闲置土地是指什么？ Q 闲置土地是指国有建设用地使用权人超过国有建设用地使用权有偿使用合同或者划拨决定书约定、规定的动工开发日期满1年未动工开发的 国有建设用地。已动工开发但开发建设用地面积占应动工开发建设用地总面积不足1/3或者已投资额占总投资额不足25%，中止开发建设满1 年的国有建设用地，也可以认定为闲置土地。 自2021年7月1日起，土地闲置费划转至税务部门征收。 土地闲置费缴费主体有哪些？ 依法取得国有土地使用权后，被自然资源部门认定为闲置土地并下达《征缴土地闲置费决定书》的单位和个人。 土地闲置费计征依据及标准是什么呢？ Q 按照土地出让或者划拨价款的20%征缴土地闲置费。 土地闲置费如何申报缴纳？ Q 缴费人依据《征缴土地闲置费决定书》在缴费期限内，通过全国统一规范的电子税务局－－我要办税－－税费申报及缴纳－－非税收入－－ 非税收入通用申报（主管部门核定）申报。 申报完成后可直接选择缴款方式进行缴纳或通过我要办税－－税费申报及缴纳－－税费缴纳模块进行缴纳，缴款完成后通过我要办税－－证 明开具 －－ 中央非税收入统一票据模块开具《中央非税收入统一票据》。 土地闲置费有哪些 ...

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]

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].