How is the land use tax calculated? It s better to have sample questions! Thank you

It is your actual floor area multiplied by how much per square meter to calculate the annual tax payable, of course, depending on how many levels of land your company belongs to. For example, the company actually covers an area of 187 square meters, the company is located in a 3-level lot, 15 yuan per square meter (different in each urban area), but our company is a 3-story building, so the actual area is 187 divided by 3 is equal to 62 yuan, so with 187 3 * 15 = 934 (annual land use tax), 934 12 = 78 yuan per month.

Further information: Urban land use tax refers to a tax levied by the state on the units and individuals using land within the scope of cities, county seats, organized towns, and industrial and mining areas, based on the actual land area occupied, and calculated and levied according to the prescribed tax amount. The introduction of urban land use tax is conducive to strengthening the management of land through economic means, changing the free use of land to paid use, promoting the rational and economical use of land, and improving the efficiency of land use. It is conducive to appropriately adjusting the land-level income between different regions and different lots, promoting enterprises to strengthen economic accounting, and straightening out the distribution relationship between the state and land users.

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 annual tax rate per square meter of urban land use tax is specified as follows: 1Big City Dollar; 2.Medium-sized city yuan; 3.

Small City Dollar; 4.county seats, organized towns, industrial and mining districts.

Calculation of tax payable: tax payable = actual land area occupied Applicable tax amount. Tax Calculation:

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. The calculation formula is 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 levied on an annual basis and paid in installments. Tax-exempt units are exempt from urban land use tax if they use the land of taxpayers free of charge (e.g., public security, customs and other units use the land of railways, civil aviation, etc.). If a taxpayer uses the land of a tax-exempt unit free of charge, the taxpayer shall pay the urban land use tax in accordance with the regulations.

For multi-storey buildings on land jointly used by tax-paying units and tax-exempt entities and jointly owned, urban land use tax may be levied on taxpayers according to the proportion of the construction area occupied by the tax-paying units to the total area of the building. For example, if a building has a total of 15 floors, and a unit rents 5 floors and a unit rents 10 floors, it is not a unit that occupies only one floor to pay tax.

Land use tax.

Calculated annually and paid in installments, that is, your actual floor area multiplied by how much money per square meter is used to calculate the annual tax payable.

Of course, it depends on the location of your company.

Let me give you an example of my company.

Our company actually covers an area of 187 square meters, and the company is located in a level 3 lot, 15 yuan per square meter (different in each urban area).

But our company is a 3-story building, so the actual floor area is 187 divided by 3 equals 62 yuan.

Therefore, with 187 3 * 15 = 934 (annual land use tax), it is 934 12 = 78 yuan per month.

You understand?

large city yuan to 30 yuan;

Medium-sized cities to 24 yuan;

small city yuan to 18 yuan;

County seats, organized towns, industrial and mining areas to 12 yuan. The people of provinces, autonomous regions and municipalities directly under the Central Government shall, within the range of taxes provided for in Article 4 of these Regulations, determine the appropriate range of land tax rates for the areas under their jurisdiction according to the conditions such as the state of municipal construction and the degree of economic prosperity. The people of cities and counties shall, according to the actual situation, divide the land in their respective regions into several grades, and formulate corresponding applicable tax standards within the tax range determined by the people of provinces, autonomous regions and municipalities directly under the Central Government, and report to the people of provinces, autonomous regions and municipalities directly under the Central Government for approval and implementation.

With the approval of the provinces, autonomous regions and municipalities directly under the Central Government, the applicable tax rate standards for land use tax in economically backward areas may be appropriately reduced, but the reduction shall not exceed 30% of the minimum tax amount specified in Article 4 of these Regulations. The applicable tax rate for land use tax in economically developed areas may be appropriately increased, subject to the approval of the Ministry of Finance.

Tax calculation method Formula tax payable = actual land area occupied by the taxpayer The corresponding grade tax standard of the land occupied by the taxpayer. For example, Mr. Li, a citizen, owns a 300-square-metre shop in Huaqiangbei, Futian District, with a plot ratio of 5 in Xiangduoqing, an office building where the shop is located. Then, according to the existing taxation standard land class, Mr. Li's property belongs to the first class of land, and the annual tax rate per square meter is 30 yuan.

The land use tax to be paid by Mr. Li in 2007 should be 300 (building area) 5 (plot ratio) 30 (annual tax amount) 12 (12 months and two months), that is, 300 yuan. Since then, the annual land use tax to be paid by the department is fixed at 300 yuan (building area) 5 (floor area ratio) 30 (annual tax amount), which is 1,800 yuan.

Legal analysis: The formula for calculating land use tax is: the area of land actually occupied by the taxpayer who should pay land use tax and the annual tax amount of land use tax per square meter. 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.

Legal basis: Provisional Regulations of the People's Republic of China on Urban Land Use Tax Article 3 The land use tax shall be calculated and levied on the basis of the actual land area 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 The annual tax amount per square meter of land use tax is as follows: (1) 30 yuan for large cities; (2) The medium-sized city of Zheng Qichun City is 24 yuan; (3) Small city yuan to 18 yuan; (4) County seats, organized towns, industrial and mining areas to 12 yuan.

1. The calculation formula of land use tax: tax payable for land use tax, actual occupied land area, and use tax rate.

2. The tax on the use of land rent 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.

3. The tax amount per square meter of land use tax is as follows: large cities: yuan, medium cities: yuan, small cities: yuan, county seats, towns, and industrial zones: yuan.

4. The urban land use tax shall be levied on a quantitative basis, and the formula for the tax payable shall be: tax payable = unit imitation tax amount and the actual land area occupied.

1. The land use tax shall be paid according to the unit tax amount stipulated in the tax law according to the area of loose items of the flushed land actually used.

2. The calculation formula is as follows: payable land use tax = actual occupied area of taxable land * applicable unit tax.

3. The annual tax amount per square meter is generally stipulated to be 30 yuan in large cities and 24 yuan in medium-sized cities.

4. Yuan to 18 yuan for small cities, and yuan to 12 yuan for county seats, organized towns, and industrial and mining areas.

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

The amount of urban land use tax payable = the actual occupied area of taxable land x the applicable unit tax. The urban land use tax adopts a fixed tax rate, that is, the differential tax amount with a range of ranges, 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.

Legal basis: Interim Regulations of the People's Republic of China on Urban Land Use Xunwu Tax Article 4 The annual tax amount per square meter of land use tax is as follows:

1) 30 yuan for large cities;

2. Changjing) medium-sized city Yuan to liquid Shen 24 yuan;

(3) Small city yuan to 18 yuan;

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