Confirmation of the tax issue of obtaining land use rights?

It is issued by the people's ** organ at or above the county level.

When the object of land acquisition belongs to basic farmland, cultivated land other than basic farmland exceeds 35 hectares, or other land exceeds 70 hectares, it must be approved by ***. If it does not belong to these three types of land, it shall be approved by the people of provinces, autonomous regions and municipalities directly under the Central Government, and shall be reported for the record.

The procedures for land acquisition are divided into two major parts, namely the approval procedures for land acquisition and the implementation procedures for land acquisition. In the process of land acquisition, the objects of land acquisition must comply with the provisions of urban planning. All land must be approved by the relevant authorities before it can be acquired.

A) the approval process for land acquisition.

1. The construction project shall be approved by the first or the first province in accordance with the law.

2. The construction unit shall submit an application for construction land to the municipal and county land administration departments.

3. After the review of the municipal and county land administration departments, the land requisition plan shall be formulated.

4. Report level by level after the consent of the city and county.

5. Plans for land expropriation shall be approved by *** or provincial *** in accordance with the law.

B) the implementation procedures of land acquisition.

1. Issue a land requisition announcement.

1) Issuing authority: city and county**.

2) Scope of release: the township (town) and village where the expropriated land is located.

3) The content of the announcement: approval of the land acquisition authority, approval number, land use, scope, area and land acquisition compensation standards, agricultural personnel resettlement methods, land acquisition compensation period, etc.

4) Consequences of issuance: After the announcement is issued, the crops that are planted or planted or the buildings that are rushed to be built are not included in the scope of compensation.

What about the pot? In a hurry, I hid the pot directly under the covers.

Legal Analysis: Personally, I believe that this only needs to be paid to the end of the month after the court judgment takes effect. According to Cai Shui No. 152, "if a taxpayer terminates the tax liability of real estate tax or urban land use tax in accordance with the law due to a change in the physical or right status of real estate or land, the calculation of the tax payable shall end at the end of the month when the physical or right status of the real estate or land changes."

Legal basis: Article 10 of the Provisional Regulations of the People's Republic of China on Land Appreciation Tax shall be incurred on the date of signing the real estate transfer contract. The following LAT liability for the transfer of real estate through abnormal means occurs as follows:

1) If the real estate transfer contract has been signed early, and the original real estate has not been transferred due to various reasons, and the real estate transfer registration is handled after the relevant problems are resolved, the time of occurrence of the LAT tax liability shall be subject to the time of signing the real estate transfer contract.

2) In the course of conducting civil judgments, rulings and civil mediations, if the court makes a judgment or ruling on the transfer of ownership of real estate, the time of occurrence of LAT tax liability shall be subject to the time of transfer of ownership determined by the judgment, ruling and civil mediation document.

3) If an arbitration institution established in accordance with the law adjudicates the transfer of ownership of real estate, the time of occurrence of LAT tax liability shall be subject to the time of transfer of ownership specified in the arbitration document.

4) The owner of the real estate entrusts the auction house to conduct the auction, and after the auction is concluded, the two parties sign the real estate transfer contract in accordance with the auction transaction confirmation, and the time when the LAT tax liability occurs shall be subject to the time when the real estate transfer contract is signed.

If you forget to pay, you can make up the payment, but there may be a late fee, but if you refuse to pay the land use tax, it is tax evasion and tax evasion, which is a crime, and then you will be investigated and punished. 1. Under normal circumstances: the land use tax is generally paid by the landowner.

If the owner of the land of Duan Yu Shuguo gives it to others free of charge, it shall be paid by the user. If the owner of the land is paid for the use of others, the owner shall pay the fee. 2. Who pays the specific land use tax, and also depends on the agreement between your unit and the lessor.

If the agreement does not say that your employer will pay the land use tax, the lessor should have paid the land use tax.

Article 4 of the Cultivated Land Occupation Tax Law The tax amount of cultivated land occupation tax is as follows: (1) In areas where the per capita cultivated land does not exceed one mu (in counties, autonomous counties, cities without districts, and municipal districts, the same below), it shall be 10 yuan to 50 yuan per square meter; (2) In areas where the per capita cultivated land exceeds one mu but does not exceed two mu, it shall be 8 to 40 yuan per square meter; (3) In areas where the per capita cultivated land exceeds 2 mu but does not exceed 3 mu, it shall be 6 to 30 yuan per square meter; (4) In areas where the per capita cultivated land exceeds 3 mu, it is 5 yuan to 25 yuan per square meter. The applicable tax amount of cultivated land occupation tax in each region shall be proposed by the people of provinces, autonomous regions and municipalities directly under the Central Government within the range of tax amounts specified in the preceding paragraph on the basis of per capita cultivated land area and economic development, and shall be reported to the Standing Committee of the People's Congress at the same level for decision, and shall be reported to the Standing Committee of the National People's Congress and the National People's Congress for the record.

The average amount of cultivated land occupation tax applicable to all provinces, autonomous regions and municipalities directly under the Central Government shall not be lower than the average tax amount stipulated in the Table of Average Tax Rates of Cultivated Land Occupation Tax of All Provinces, Autonomous Regions and Municipalities directly under the Central Government attached to this Law.

The Notice of the State Administration of Taxation on the Issuance of Interpretations and Interim Provisions on Several Specific Issues Concerning Land Use Tax ((1988) Guo Shui Di Zi No. 15) stipulates that land use tax shall be paid by units or individuals with land use rights. If the taxpayer with the right to use the land is not located in the place where the land is located, the custodian or the actual user shall pay the tax; If the land use right is not determined or the ownership dispute is not resolved, the actual user shall pay taxes; If the land use rights are jointly shared, the parties to the joint ownership shall pay taxes separately.

Therefore, if the taxpayer with the land use right is not located in the place where the land is located, or the land use right has not been determined or the ownership dispute has not been resolved, the actual user shall pay the land use tax.

1. What is the calculation method of land use tax?

1. Units and individuals using land within the scope of cities, county seats, organized towns, and industrial and mining areas are 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. The calculation formula of land use tax: tax should be paid blindly = the actual land area occupied by the taxpayer and the corresponding grade tax standard of the land occupied by the taxpayer.

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

1) Big city yuan to 30 yuan;

2) Medium-sized cities to 24 yuan;

3) 18 yuan for small cities;

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

The people's governments 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 applicable tax rates for the areas under their jurisdiction on the basis of 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 people** of provinces, autonomous regions and municipalities directly under the Central Government, the applicable tax rate standard for land use tax in economically backward areas may be appropriately reduced, but the reduction shall not exceed 30% of the minimum tax amount provided for in Article 4 of these Regulations. The applicable tax rate standard for land use tax in economically developed cavity areas may be appropriately increased, subject to the approval of the Ministry of Finance.