How to levy land use tax on roads and green spaces in residential areas of real estate development enterprises

According to Article 3 of the Provisional Regulations on Land Use Tax, the tax basis of land use tax for development land is "the land area actually occupied by taxpayers", and the land area actually occupied should be the land area on the land use certificate issued by the land department. However, it has also been suggested that real estate developers have been required by the urban construction department to plan according to a certain volume ratio and greening rate when obtaining development land, and the greening rate is also indicated in the Notice of Construction Project Planning and Design Permit issued by the land department. According to Article 6 of the Provisional Regulations on Land Use Tax, "public land such as municipal streets, squares and green belts" is exempt from land use tax, so the area for calculating land use tax should be deducted from the area for greening and road use. Whether residential greening and road land can be exempted from land use tax as public land is a controversial issue. We believe that public facilities land and road land used for greening in development land should be treated differently in two stages. First, from the date when the land department issues the land use certificate to the date when the development project is completed and delivered, the tax shall be paid in full according to the measured area specified in the land use certificate, including the land for public facilities such as greening and roads. The reasons are as follows: first, during the period of land idle and construction, although public land such as greening has been planned in the planning map, the actual users are real estate developers rather than the public; Secondly, the Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Further Strengthening the Collection and Management of Urban Land Use Tax and Land Value-added Tax (Guo Shui Fa [2004]100) stipulates that urban land use tax shall not be reduced or exempted for all kinds of real estate development land except land approved for the development and construction of affordable housing.