Property tax collection time:
1. If the taxpayer uses the original property for production and operation, the property tax shall be paid from the month of production and operation.
2 taxpayers who build new houses for production and operation shall pay property tax from the month of completion.
3. Taxpayers entrust construction enterprises to build houses, and pay property tax from the next month after the acceptance formalities.
First, the compensation conditions for the expropriation of cultivated land:
1. The average compensation per mu for dry land is 58,000 yuan;
2. The average compensation for paddy field is 99,000 yuan per mu;
3. The average compensation per mu for vegetable fields is 6.5438+0.56 million yuan. Fair and reasonable compensation should be given for land expropriation to ensure that the original living standards of landless farmers are not reduced and their long-term livelihood is guaranteed.
Two, cultivated land expropriation compensation procedures:
1. Draw up the land requisition plan. The land acquisition plan shall be prepared by the county or municipal people's government or its land administrative department. Land acquisition plan, including the purpose and use of land acquisition, the scope, type and area of land acquisition, the types and quantity of ground attachments, land acquisition and compensation for ground attachments and young crops;
2. After the county and municipal people's governments examine and approve the land acquisition plan, they shall report it to the people's government for approval in accordance with the examination and approval authority stipulated in the Land Administration Law of the People's Republic of China after examination and approval by the land administrative departments. If it is approved, the government that approved the land acquisition plan will give a land use reply, and the lower-level government will carry out land acquisition on this basis.
3. Announcement of land acquisition plan After the land acquisition is approved according to legal procedures, the civil affairs government at or above the county level shall make an announcement locally.
Legal basis:
People's Republic of China (PRC) tax collection management law
Article 1 This Law is formulated with a view to strengthening the administration of tax collection, standardizing tax collection, safeguarding national tax revenue, protecting the legitimate rights and interests of taxpayers and promoting economic and social development.
Article 2 This Law is applicable to the collection and management of various taxes collected by tax authorities according to law.
Article 3 The collection, suspension, reduction, exemption, refund and supplementary payment of taxes shall be carried out in accordance with the law. Where the State Council is authorized by law, it shall be implemented in accordance with the administrative regulations formulated by the State Council.
No organ, unit or individual may, in violation of the provisions of laws and administrative regulations, arbitrarily make decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions inconsistent with tax laws and administrative regulations.
Article 4 Units and individuals that are obligated to pay taxes according to laws and administrative regulations are taxpayers.
Units and individuals that have the obligation to withhold and pay taxes according to laws and administrative regulations are withholding agents. Taxpayers and withholding agents must pay taxes, withhold and remit taxes and collect and remit taxes in accordance with the provisions of laws and administrative regulations.