Advantages and disadvantages of municipal land use tax exemptions

According to the query huaru.com shows.

1. The advantages are that the land approved for reclamation and remediation and the abandoned land transformed are exempted from tax for 5 to 10 years from the month in which they are used. Schools, hospitals, nurseries and kindergartens run by enterprises, whose land can be clearly distinguished from other land of the enterprises, can be exempted from land use tax compared with the land used by the institutions for their own use which is appropriated by the state financial department for the cause.

2. The disadvantage is that a taxpayer who forges, alters, conceals, or destroys without authorization the books of account and bookkeeping vouchers, or who overstates the expenditures on the books of account or does not list or understates the revenues, or who refuses to make a declaration after being notified to make a declaration by the tax authorities or who makes a false declaration of tax, and who does not pay or underpays the tax due, is a tax evader.