Land use tax in Changqing District = actual occupied area of ??taxable land × applicable unit tax amount. The specific unit tax amount shall be determined by referring to Article 4 of the collection standards.

1. Definition:

Land use tax refers to units and individuals that use land within the scope of cities, counties, organized towns, and industrial and mining areas. The actual occupied land area is Tax calculation basis is a tax levied by the tax authorities where the land is located in accordance with regulations. Since land use tax is only levied in cities above the county seat, it is also called urban land use tax.

2. Collection standards:

Urban land use tax adopts a fixed tax rate, that is, a differentiated tax amount is adopted, which is divided into large, medium and small cities, counties, organized towns, and industrial and mining areas. The annual amount of land use tax payable per square meter is stipulated separately. The specific standards are as follows:

1. 1.5 yuan to 30 yuan in large cities;

2. 1.2 yuan to 24 yuan in medium-sized cities;

3. 0.9 yuan in small cities 0.6 yuan to 18 yuan;

4. 0.6 yuan to 12 yuan in counties, organized towns, and industrial and mining areas.

3. Calculation of tax amount:

Urban land use tax is paid based on the actual area of ??land used and the unit tax amount stipulated in the tax law. The calculation formula is as follows:

The amount of urban land use tax payable = the actual occupied area of ??taxable land × the applicable unit tax amount

Generally, the annual tax amount per square meter is 1.5 yuan in big cities. to 30 yuan; in medium-sized cities, 1.2 yuan to 24 yuan; in small cities, 0.9 yuan to 18 yuan; in counties, organized towns, and industrial and mining areas, 0.6 yuan to 12 yuan. ". Real estate tax, vehicle and vessel use tax and urban land use tax are all collected annually and paid in installments.