The People's Government of the Inner Mongolia Autonomous Region has approved adjustments to the urban land use tax rates, covering 14 leagues and cities.
Compared with the 2020 standards, tax rates have been raised in some areas, while new land grade classifications have been added in others. For example, both Grade-1 and Grade-2 land in Tumed Left Banner have seen tax increases, while tax rates for different land grades have generally risen in Baotou, Hinggan League, Tongliao and other areas.
Meanwhile, although Inner Mongolia has approved several desert-based, Gobi and barren land bases as well as PV sand-control projects, it remains unclear whether urban land use tax is applicable to such unused land.
In line with national policy guidance, preferential urban land use tax policies are being strictly regulated, with the scope of incentives gradually narrowing.
The photovoltaic industry already enjoys multiple areas of support including VAT preferences, renewable energy price surcharge exemptions, national major water conservancy project fund relief, and electricity price subsidies.
Inner Mongolia classifies land into 10 grades, with annual tax rates ranging from 1 yuan ($0.14) to 18 yuan per square meter. PV project land is subject to the minimum rate of 1 yuan per square meter per year. Unused land such as tidal flats, deserts, Gobi areas and barren hills falls within the scope of urban land use tax and is not eligible for exemption. Local governments have no authority to unilaterally exempt such land from farmland occupation tax or urban land use tax without first receiving the proper authorization. Details of the specific adjustments in Ordos are set out below:
Urban land use tax rate adjustment plan for Ordos
I. Unit tax rates for taxable land in municipal districts
(1) Dongsheng district
· Grade 1: 12.0 yuan/sq m
· Grade 2: 9.6 yuan/sq m
· Grade 3: 7.2 yuan/sq m
· Grade 4: 4.8 yuan/sq m
· Grade 5: 2.4 yuan/sq m
· Grade 6: 1.2 yuan/sq m
(2) Kangbashi district
· Grade 1: 12.0 yuan/sq m
· Grade 2: 9.6 yuan/sq m
· Grade 3: 7.2 yuan/sq m
· Grade 4: 4.8 yuan/sq m
· Grade 5: 2.4 yuan/sq m
· Grade 6: 1.2 yuan/sq m
II. Unit tax rates for taxable land in banners and counties under Ordos
(1) Dalad Banner
· Grade 1: 9.6 yuan/sq m
· Grade 2: 7.2 yuan/sq m
· Grade 3: 4.8 yuan/sq m
· Grade 4: 2.4 yuan/sq m
· Grade 5: 0.6 yuan/sq m
· Qingdamen Mining Area: 4.8 yuan/sq m
(2) Juungar Banner
· Grade 1: 9.6 yuan/sq m
· Grade 2: 7.2 yuan/sq m
· Grade 3: 4.8 yuan/sq m
· Grade 4: 2.4 yuan/sq m
· Grade 5: 0.6 yuan/sq m
· Nuanshui Mining Area: 4.8 yuan/sq m
· Buertaohai Coal-Electricity-Aluminum Mining Area:4.8 yuan/sq m
(3) Ejin Horoo Banner
· Grade 1: 9.6 yuan/sq m
· Grade 2: 7.2 yuan/sq m
· Grade 3: 4.8 yuan/sq m
· Grade 4: 2.4 yuan/sq m
· Grade 5: 0.6 yuan/sq m
(4) Uxin Banner
· Grade 1: 9.6 yuan/sq m
· Grade 2: 7.2 yuan/sq m
· Grade 3: 4.8 yuan/sq m
· Grade 4: 2.4 yuan/sq m
· Grade 5: 0.6 yuan/sq m
· Sulide Mining Area: 4.8 yuan/sq m
(5) Hanggin Banner
· Grade 1: 9.6 yuan/sq m
· Grade 2: 7.2 yuan/sq m
· Grade 3: 4.8 yuan/sq m
· Grade 4: 2.4 yuan/sq m
· Grade 5: 0.6 yuan/sq m
· Baiyinwusu Mining Area: 4.8 yuan/sq m
(6) Otog Banner
· Grade 1: 9.6 yuan/sq m
· Grade 2: 7.2 yuan/sq m
· Grade 3: 4.8 yuan/sq m
· Grade 4: 2.4 yuan/sq m
· Grade 5: 0.6 yuan/sq m
· Sumitu Mining Area: 4.8 yuan/sq m
· A'erbasi Mining Area: 4.8 yuan/sq m
(7) Otog Front Banner
· Grade 1: 9.6 yuan/sq m
· Grade 2: 7.2 yuan/sq m
· Grade 3: 4.8 yuan/sq m
· Grade 4: 2.4 yuan/sq m
· Grade 5: 0.6 yuan/sq m
