Units and individuals that use land within the scope of taxation shall collect land use tax on the basis of the land area actually occupied by taxpayers and in accordance with the designated land grade range and corresponding tax standards.

Land use tax refers to a tax levied by the tax authorities where the land is located according to the actual land area occupied by the units and individuals who use the land in cities, counties, towns and industrial and mining areas. Because land use tax is only levied in cities above the county level, it is also called urban land use tax.