Article 2 of the Provisional Regulations of the People's Republic of China on Urban Land Use Tax stipulates that units and individuals that use land in cities, counties, 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 this Ordinance.

The units mentioned in the preceding paragraph include state-owned enterprises, collective enterprises, private enterprises, joint-stock enterprises, foreign-invested enterprises, foreign enterprises and other enterprises and institutions, social organizations, state organs, the armed forces and other units; The term "individual" includes individual industrial and commercial households and other individuals.

Two, urban land use tax basis

Urban land use tax is based on the land area actually occupied by taxpayers, and is calculated and collected according to the prescribed tax amount.

The land area on which the taxpayer calculates the land use tax shall be approved in the following order:

1, the land area recorded in the land use right certificate and real estate certificate;

2, the land use fee registration certificate (or notice) on the collection area;

3, the relevant real estate ownership information, land area recorded in the contract;

4, the construction area, the total number of floors of the building;

5. Building area ÷ floor area ratio.

Three, the fixed tax rate and land grade

Taxable land for urban land use tax in our city is divided into six grades according to the standard land price. At present, the land grades and fixed tax rates applicable to each street in Baoan are as follows: Xin 'an and Xixiang are five grades, and the annual tax rate per square meter is 5 yuan; Fuyong, Shajing, Songgang and Shiyan are Grade 6, and the annual tax rate per square meter is 3 yuan.

Annual tax payable = actually occupied land area (square meter) × annual tax per square meter.

Four, the tax obligation time and payment period

1, urban land use tax shall be levied from the month following the acquisition of property rights or delivery.

2. Urban land use tax shall be calculated on an annual basis and paid in two phases. The tax declaration period is within the declaration period of the next month after the end of every six months. If a taxpayer chooses to pay the annual tax in one lump sum, the time limit for filing and paying taxes is within the filing period of the next month after the end of the first half of the year.

V. Common tax reduction and exemption policies

1, land occupied by state organs, people's organizations and the army;

2, by the national financial department to allocate funds for the cause of the unit occupied land;

3, religious temples, parks, places of interest for their own use;

4, municipal streets, squares, green belts and other public land;

5, directly used for agriculture, forestry, animal husbandry and fishery production land;

6. The land that has been approved for reclamation and reclamation and the transformed abandoned land shall be exempted from urban land use tax for 5 years to 10 years from the month of use (subject to the approval of the Municipal Bureau);

7. Land for energy, transportation, water conservancy facilities and other land exempted from tax shall be stipulated separately by the Ministry of Finance.

8. The urban land use tax will be suspended for the residential houses and courtyard land owned by individuals.

The above-mentioned real estate of the taxpayer may apply to the competent tax authorities for relief.

It can help promote the policy of paying urban land use tax, so that everyone can follow the legal basis, and all the contents can be carried out more smoothly without causing unnecessary social contradictions, which is a good thing for the public and the country. We should support the national policy.

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