Legal subjectivity:

The tax standard for urban land use tax is 1.5 yuan to 30 yuan in large cities, 1.2 yuan to 24 yuan in medium cities, and 0.9 yuan to 18 yuan in small cities. Prices range from 0.6 yuan to 12 yuan in county towns, organized towns, and industrial and mining areas, all calculated on a per square meter basis. So, what is the tax amount standard for urban land use tax? Let’s find out more about it with the editor of the French Open. 1. What is the tax amount standard of urban land use tax? The tax amount standard of urban land use tax is: the annual land use tax per square meter is 1.5 yuan to 30 yuan in big cities; 1.2 yuan to 24 yuan in medium cities; 0.9 yuan to 0.9 yuan in small cities. 18 yuan; 0.6 yuan to 12 yuan in counties, organized towns, and industrial and mining areas. 2. How to declare urban land use tax on a quarterly basis. The way to declare urban land use tax on a quarterly basis is: the taxpayer submits a detailed list of urban land use tax sources, a land use right certificate or a land purchase contract to the tax authorities to prove the land use rights. materials; the tax service department receives the information for verification; collects taxes after accepting the declaration and issues a tax payment voucher; and stamps the declaration form. 3. How long is the deadline for filing urban land use tax? Urban land use tax is calculated annually and paid in installments. The specific payment deadlines are determined by the people's governments of each province, autonomous region, and municipality directly under the Central Government. At present, local regulations generally stipulate that payment should be made once every quarter or once every six months, and each payment period is 15 days or one month. Newly requisitioned cultivated land will be subject to urban land use tax one year from the date of approval of requisition; newly requisitioned non-cultivated land will be subject to tax starting from the month following the approval of requisition. The property tax and urban land use tax calculated based on the residual value of the property are calculated on an annual basis and paid in two installments, the first half of the year and the second half of the year. The filing and payment deadline for the first half of the year is from March 1 to 15, and the filing and payment deadline for the second half of the year is from September 1 to 15. In order to simplify the tax procedures, you can also declare and pay the property tax and urban land use tax payable for the whole year at once from March 1 to 15 each year. The above is the detailed introduction to the tax standards of urban land use tax by the editor of Zhaofa.com. Hope this helps. If you still have any legal questions, it is recommended to consult a professional lawyer at the French Open. Legal objectivity:

1. The collection standards of urban land use tax in 2017. According to my country's "Interim Regulations on Urban Land Use Tax", only urban land needs to be levied taxes. Therefore, land use tax usually refers to urban land use tax. Land use tax. Urban land use tax is taxed on land within cities, counties, incorporated towns, and industrial and mining areas. The tax is calculated based on the actual occupied land area and is levied on units and individuals using land according to the prescribed tax amount. The tax standards are determined respectively according to large cities, medium cities, small cities and counties, organized towns, and industrial and mining areas, ranging from 0.6 yuan to 30 yuan per square meter. Land use tax is calculated annually and paid in installments. The specific unit tax amount varies greatly from place to place, please consult your local tax bureau. 2. Land use tax levy objects Land use tax is levied on land area and is levied on land users. It is a type of behavioral tax characterized by paid occupation. Land use tax is only levied in cities above the county level. Land used in cities and towns in non-taxable areas is not taxed. The taxable scope of urban land use tax is cities, counties, incorporated towns, industrial and mining areas, etc. Among them, cities refer to cities established with the approval of the State Council, including urban areas and suburbs; counties refer to towns where the county people's government is located; organized towns refer to organized towns established with the approval of the people's governments of provinces, autonomous regions, and municipalities directly under the Central Government; industrial and mining areas refer to Industry and commerce are relatively developed, and the population is relatively concentrated. It meets the standards of an organized town stipulated by the State Council, but it is the location of large and medium-sized industrial and mining enterprises that have not yet established an organized town. Industrial and mining areas must be approved by the people's governments of provinces, autonomous regions, and municipalities directly under the Central Government. The specific tax collection scope of cities, counties, organized towns, and industrial and mining areas shall be delineated by the people's governments of each province, autonomous region, and municipality directly under the Central Government. Land use tax adopts differentiated tax amounts, and the annual tax amount per square meter of land in large, medium and small cities and counties is different. In order to prevent long-term land expropriation without use and limit the occupation of excessive land, a tax rate can be increased within the range of 2 times to 5 times the prescribed tax amount. For the land used by parks, scenic spots, temples and cultural, educational, health, social welfare and other units, towns, streets, public facilities land, railways, airports, port areas, stations, managed transportation land and water conservancy projects, agriculture and forestry Land for animal husbandry, fishery and fruit production bases, as well as land for personal non-business building, etc., are exempt from land use tax. In order to encourage the use of wasteland, tidal flats and other land, a 10-year tax exemption will be granted to approved renovated land and transformed abandoned land. The introduction of urban land use tax in 2017 regulates the use and utilization of all urban land. From applying for land use rights to paying land use tax, and finally obtaining land use rights, this is a very rigorous process, and every step is is essential. After completing the payment of land use tax, you can apply for a land use certificate as required with the tax payment certificate. To obtain land use rights, you must make reasonable use of the land within the scope of the land use certificate.