According to the information of official website Taxation Bureau, the tax filing system has been converted into ordinary taxpayers' land use tax in a small scale. Taxpayers need to submit written application materials, and the tax authorities will review the application materials, conduct on-site inspections and issue inspection reports.
Land use tax refers to the units and individuals who use land in cities, counties, towns and industrial and mining areas, and is levied by the tax authorities where the land is located according to the actual land area occupied.