Urban infrastructure supporting fees refer to government funds collected by the government and its subordinate departments in accordance with the relevant provisions of the state to support the construction of municipal public infrastructure such as urban roads and bridges. For the construction projects newly built, rebuilt or expanded on the state-owned land within the administrative area of Nanjing, the supporting fees for urban infrastructure shall be paid according to 150 yuan/m2 (construction area). According to the relevant person in charge of the Municipal Urban Construction Fee Collection Office, the new measures for the collection and management of supporting fees standardize the collection and management of supporting fees within the city in accordance with the requirements of government fund management, and clarify the collection and management system of supporting fees: the supporting fees within the six districts of Jiangnan are collected by the Municipal Construction Committee, and the supporting fees within the five districts of Jiangning, Pukou, Liuhe, Lishui and Gaochun and the corresponding national development zones in the city are collected by all districts (parks). The New Deal stipulates that the construction unit or individual shall declare to the tax authorities where the construction project is located before receiving the planning permit for the construction project, and pay the supporting fees according to the prescribed standards.
The New Deal retains the policy of reducing or exempting five types of construction projects that comply with laws, administrative regulations and relevant national and provincial regulations, that is, national defense facilities directly used for military purposes, affordable housing for retired military cadres, public rental housing, affordable housing, low-rent housing, shantytown renovation and resettlement housing, safety projects for primary and secondary schools in the planned towns and farmers' housing construction can be exempted from supporting fees. Since the date of 10, if other relevant provisions of this Municipality are inconsistent with the new measures, the new measures shall prevail.
Legal basis: Administrative Measures on Collection of Supporting Fees for Urban Infrastructure in Nanjing.
Ninth eligible construction projects can be reduced or exempted from supporting fees according to the following provisions:
(1) National defense facilities directly used for military purposes shall be exempted from supporting fees;
(two) retired military cadres affordable housing, exempt from supporting fees;
(3) Public rental housing, affordable housing, low-rent housing, shantytown renovation and resettlement houses are exempt from supporting fees;
(four) primary and secondary school safety projects, exempt from supporting fees;
(five) farmers in the urban planning area to build housing, exempt from supporting fees;
(six) other construction projects that comply with laws, administrative regulations and the relevant provisions of the state and province may reduce or exempt supporting fees according to regulations.
Article 10 A collection agency shall disclose the collection scope, objects, standards and collection process of supporting fees in the charging places.
Eleventh construction units or individuals (hereinafter referred to as the payer) shall, before receiving the construction project planning permit, declare to the tax collection agency where the construction project is located, and pay the supporting fees according to the prescribed standards.
Article 12 When the construction unit declares to pay the supporting fees for the construction project, it shall submit the project approval, approval or filing documents, as well as the red line diagram, planning permission approval diagram, planning permission approval information table and other related materials attached to the main points of planning and design, and be responsible for the authenticity of the submitted materials. Personal housing declaration and payment, should also be submitted in accordance with the provisions of the planning approval area and other related materials. When applying for reduction or exemption of alimony, the payer shall also submit an application for reduction or exemption and relevant authentic and valid certification materials to the tax collection authority.
Thirteenth collection agencies should carefully verify the payment information submitted by the payer. If the materials are complete and meet the requirements, the accounting and approval of the supporting fees payable shall be completed within 7 working days, and the payer shall be notified in writing to pay; If the materials are incomplete or do not meet the requirements, the payer shall be informed to make corrections at one time within 3 working days. If the application for the reduction or exemption of supporting fees meets the requirements and the materials are complete, the tax collection organ shall complete the examination and approval within 10 working days; Do not meet the conditions, it shall give a written reply to the payer within 3 working days, and explain the reasons.
Article 14 The payer shall pay the maintenance fee in full within 30 days after receiving the notice of payment from the tax collection organ.
Article 15 After the supporting fees payable are paid into the financial special account in full or after going through the formalities of reduction or exemption, the tax collection organ shall promptly issue supporting fee payment certification materials to the payer, which shall be verified by the planning department.