When did China first start to have a land tax?

In the Qin Dynasty, after Qin Shi Huang unified the world, he recognized the private ownership of land, but he had to pay taxes and serve forced labor.

Legal analysis: The land use tax shall be paid in accordance with the following provisions for newly expropriated land: (1) The land use tax shall be paid at the end of one year from the date of approval of the expropriation;

Legal basis: According to Article 9 of the Provisional Regulations of the People's Republic of China on the Use Tax of Urban Land Imitations, the newly collected land shall be subject to land use tax in accordance with the following provisions:

1) For the cultivated land to be expropriated, the land use tax shall be paid at the expiration of one year from the date of approval of the collection of bridge preparation liquid; (2) For the expropriated non-cultivated land, the land use tax shall be paid from the month following the approval of the collection.

Legal analysis: The land use tax shall be paid from the time of obtaining the land use right, and shall be paid once a year. The land use tax is calculated on the basis of the area confirmed by the land use certificate.

According to the provisions of the "Interim Regulations on Urban Land Use Tax", the urban land use tax shall be calculated annually and paid in installments, and the specific tax payment period shall be determined by the people of the provinces, autonomous regions and municipalities directly under the Central Government.

Legal basis: Article 4 of the Provisional Regulations of the People's Republic of China on Urban Land Use Tax The urban land use tax adopts a fixed tax rate, that is, the differential tax amount with a range is adopted, and the annual tax payable per square meter of land use tax is stipulated according to large, medium and small cities, county seats, organized towns, and industrial and mining areas. The specific criteria are as follows:

1) 30 yuan for large cities; (2) Medium-sized cities to 24 yuan; (3) Small cities to celebrate the quarrel to 18 yuan (4) county seats, towns, industrial and mining areas to 12 yuan.

The land use tax of the Land Bureau shall be paid several times a year by the people of the provinces, autonomous regions and municipalities directly under the Central Government, and shall be calculated annually and paid in installments. The land use tax shall be paid when the expropriated cultivated land is approved one year from the date of approval; The land use tax shall be paid on the newly expropriated non-cultivated land from the month following the approval of the expropriation.

Article 10 of the Regulations on the Administration of LAT Liquidation may require taxpayers to carry out LAT liquidation if one of the following conditions is met: (1) for a real estate development project that has been completed and accepted, the proportion of the transferred real estate construction area to the saleable floor area of the entire project is more than 85%, or the proportion does not exceed 85%, but the remaining saleable floor area has been rented out or used for its own use; (2) The sale has not been completed after three years of obtaining a sales (pre-sale) license; Taxpayers apply for cancellation of tax registration but fail to go through the procedures for LAT liquidation; (4) Other circumstances stipulated by the provincial (autonomous region, municipality directly under the Central Government, and city specifically designated in the state plan) taxation authorities. For the circumstances listed in item (3) of the preceding paragraph, the LAT liquidation shall be carried out before the cancellation of registration.

The provisions of the urban land use tax are: the land use tax is calculated on the basis of the land area actually occupied by the taxpayer, and the units and individuals who use the land within the scope of cities, county seats, organized towns, and industrial and mining areas are levied on the basis of the minimum and maximum annual tax of 30 yuan per square meter.

Article 2 of the Provisional Regulations of the People's Republic of China on Urban Land Use Tax Units and individuals that use land within the scope of cities, county seats, organized towns, and industrial and mining areas shall be taxpayers of urban land use tax and shall pay land use tax in accordance with the provisions of these Regulations. "Units" as used in the preceding paragraph includes state-owned enterprises, collective enterprises, private enterprises, enterprises under the shareholding system, foreign-invested enterprises, foreign enterprises, and other enterprises and public institutions, social organizations, state organs, the military, and other units; The term "individuals" includes individual businesses and other individuals. Article 3 of the Provisional Regulations of the People's Republic of China on Urban Land Use Tax stipulates that the land use tax shall be calculated and levied on the basis of the land area actually occupied by the taxpayer 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 of the Provisional Regulations of the People's Republic of China on Urban Land Use Tax provides that the annual tax amount per square meter of land use tax is as follows: (1) RMB to 30 yuan for large cities; (2) Medium-sized cities have a difference of 24 yuan; (3) Small city yuan to 18 yuan; (4) County seats, organized towns, industrial and mining areas to 12 yuan.