How to pay urban land use tax?

What is Land Use Tax? How much land use tax is paid for industrial land in a year? How is land use tax levied?

Land use tax refers to a tax levied by the tax authorities at the place where the land is located on the basis of the actual area of the land for units and individuals using land within the scope of cities, industrial and mining areas. Since the land use tax is only levied in cities above the county seat, it is also called "urban land use tax". How the land use tax is collected involves the collection standard, collection method and collection time of the land use tax.

Now combined with the specific provisions of my country's laws, I will answer them one by one.

What is Land Use Tax?

1. Land use tax refers to a tax levied by the tax authorities where the land is located on the basis of the actual occupied area and in accordance with the provisions of the units or individuals that use the land within the scope of cities, counties, and industrial and mining areas. Since the land use tax is only levied in cities above the county seat, it is also called "urban land use tax".

2. Land use tax, which is levied on land users based on land area, is characterized by paid occupation. It is only levied in cities above the county level, and no tax is levied on land used in non-expropriated areas. The scope of urban land use tax is cities, county seats, organized towns, industrial and mining areas, etc. <>

3. "City" refers to the city established with the approval of ***, including urban areas and suburbs; The county seat refers to the town where ** is located; "Organized towns" refers to organized towns established with the approval of provinces, autonomous regions and municipalities directly under the Central Government; Industrial and mining areas refer to the locations of large and medium-sized industrial and mining enterprises that are relatively developed in industry and commerce, have a concentrated population, and meet the prescribed standards for organized towns, but have not yet established organized towns. 4. Industrial and mining areas must be approved by provinces, autonomous regions and municipalities directly under the Central Government. The scope of taxation in cities and organized towns shall be delineated by all levels.

5. The land use tax shall be included in the annual land tax of large, medium, and small cities and county towns with a range of differences. In order to prevent long-term land acquisition without using and restricting the occupation of more land, additional taxation can be levied within the range of 2 to 5 times the prescribed tax amount.

According to the regulations: the urban land use tax shall be paid annually and in installments, and the tax payment period shall be determined by the provinces, autonomous regions and municipalities directly under the Central Government. If the land use right is obtained by way of assignment or transfer, it shall be paid from the month following the delivery time agreed in the contract, and if the time is not specified in the contract, it shall be paid from the next month after the contract is signed.

According to the regulations, the combined unit should start to declare and pay taxes from December 09; Based on the actual area of the taxpayer, the measurement standard is per square meter. The actual occupied area shall be determined according to the following methods:

1. The units determined by the provinces, autonomous regions and municipalities directly under the Central Government shall organize the measurement, and the measured area shall prevail. <>

2. The taxpayer has not yet organized the survey, but the taxpayer holds the land use certificate issued by **, the certificate shall prevail. 3. If the land use certificate is not yet available, the taxpayer shall declare the land area and make adjustments after the land use certificate is issued.

The urban land use tax shall be subject to the fixed tax rate of regional range differences.

The urban land use tax adopts a fixed tax rate, that is, a differential tax rate with a range. The annual tax payable per square meter of urban land use tax shall be stipulated in large, medium and small cities, county seats, organized towns and industrial and mining areas. The standard of the annual tax amount per square meter of urban land use tax is specified as follows.

1.Big City Dollar;

2.Medium-sized city yuan;

3.Small City Dollar;

4.county seats, organized towns, industrial and mining districts.

1. Calculation of tax payable.

Tax payable = area of land actually occupied Applicable tax amount.

2. Calculation of tax amount.

The urban land use tax shall be paid according to the unit tax amount stipulated in the tax law according to the area of land actually used. It is calculated as follows:

The amount of urban land use tax payable = the actual occupied area of taxable land and the applicable unit tax.

The real estate tax, the vehicle and vessel use tax, and the urban land use tax are all collected on an annual basis and paid in installments.

3. Basis for taxation.

The tax is calculated on the basis of the actual land area occupied.

1.Where there is a unit determined by the people of the province, autonomous region and municipality directly under the Central Government to organize the determination of the land area, the measured area shall prevail;

2.If the taxpayer has not yet organized the survey, but the taxpayer holds the land use certificate issued by the ** department, the land area confirmed by the certificate shall prevail.

3.If the land use certificate has not been issued, the taxpayer shall declare the land area and pay taxes accordingly, and make adjustments after the issuance of the land use certificate.

Note: The tax authorities cannot verify the area of land actually used by taxpayers.

4. Relevant Laws.

The current "Provisional Regulations of the People's Republic of China on Urban Land Use Tax" stipulates that units and individuals using land within the scope of cities, county seats, organized towns, industrial and mining areas are taxpayers (hereinafter referred to as taxpayers) of urban land use tax (hereinafter referred to as land use tax) and shall pay land use tax in accordance with the provisions of these Regulations.

5. Taxpayers.

1. The units and individuals with the right to use the land are the taxpayers.

2. If the units and individuals with the right to use the land are not located in the place where the land is located, the actual users and custodians of the land shall be taxpayers.

3. If the land use right has not been determined or the ownership dispute has not been resolved, the actual user shall be the taxpayer;

4. If the land use right is shared, all parties are taxpayers, and all parties in common shall pay taxes separately.

For example, if several units share a piece of land use right, one party accounts for 60%, and the other two parties each account for 20%, if the calculated tax amount is 1 million, then they will bear the land use tax according to the amount.

The urban land use tax is calculated based on the actual land area occupied by the taxpayer: the annual tax amount per square meter in large cities is 30 yuan; In medium-sized cities, the annual tax per square meter is to 24 yuan; The annual tax per square meter in small cities is 18 yuan; The annual tax per square meter in county seats, organized towns, and industrial and mining areas is 12 yuan.

[Legal basis].Article 3 of the Interim Regulations on Urban Land Use Tax.

The land use tax shall be calculated and levied on the basis of the actual land area occupied by the taxpayer in the prefecture, and shall be calculated and levied in accordance with the prescribed tax amount. The organization and measurement of the land occupied area in the preceding paragraph shall be determined by the people of the provinces, autonomous regions and municipalities directly under the Central Government on the basis of the actual situation.

Article 4. The annual amount of land use tax per square meter is as follows:

1) 30 yuan for large cities;

2) Medium-sized cities to 24 yuan;

3) 18 yuan for small cities in the world nuclear center;

4) County seats, organized towns, industrial and mining areas to 12 yuan.

According to Qeeka Home experts, most of the land in China is state-owned, and citizens have the right to use it, but during the use period, they must pay the corresponding taxes and fees to the state in accordance with the regulations, including the purchase of houses, but many owners do not understand this. So, how to pay the urban land use tax? What taxes do I need to pay to buy a house?

Let's take a brief look at it together.

1. How to pay urban land use tax.

First, it is necessary to sort out the relevant materials, then go to the local tax bureau to fill in the application form, and finally organize the relevant departments to measure, and use this as the basis for tax calculation, and require taxpayers to pay the corresponding taxes and fees. Because the management policies of each region are different, inexperienced taxpayers can first go to the tax bureau to understand the required materials and procedures.

2. What taxes do you need to pay to buy a house?

1. Deed tax. Regardless of whether the owner buys a commercial house, or an ordinary residence, you need to pay the corresponding deed tax according to the size of the purchase area and the prescribed tax rate, but the owner of the purchase of ordinary residential buildings can enjoy the preferential policies stipulated by the state, when the building area is less than 90 square meters, the tax rate is only 1%, when the building area is greater than 90 square meters, and less than 144 square meters, the tax rate is only, when the building area is greater than 14 hail and 14 square meters, you will not enjoy the preferential policies, the tax rate is 3%.

2. Stamp duty.

Stamp duty is an important document to ensure the legitimacy of the transaction, so in the process of real estate transactions, this is a tax that must be paid, but if you buy an ordinary residence, many areas have begun to implement the exemption policy, and it is recommended to learn more about the details to the relevant departments.

Summary: The process of buying a house is very complicated, in addition to the prescribed taxes, there are also a variety of fees to be paid, including maintenance**, decoration deposit, transaction service fees, etc., so the owner must understand in advance before buying a house. The above information on how to pay urban land use tax, and what taxes need to be paid to buy a house, are introduced to Yuanfeng here, I hope it will be helpful to you.