Land use tax should be declared by using the Detailed Declaration Form of Real Estate and Land. The land use tax is calculated on an annual basis: the time limit for filing and paying taxes by stages is half a year, quarter and month. The specific time limit for taxpayers to declare and pay taxes shall be determined by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government. It is necessary to refer to the area of land and houses, local tax rates and lots to determine the tax payable. Calculation of tax payable: annual tax payable = actually occupied taxable land area (square meters) * applicable tax amount.

1. How to declare and pay the land use tax?

1. The tax payable shall be determined with reference to the land and housing area, local tax rate and lots. Property tax is a kind of property tax levied on property owners according to the taxable residual value or rental income of houses.

2. According to the property tax rate: ad valorem tax:1.2%; Tax from rent: 12% (for houses rented by individuals at the market price, the property tax is temporarily reduced by 4%).

3. Calculation of tax payable: the annual tax payable from ad valorem = original value of taxable property ×( 1- deduction ratio )×1.2%; In terms of rent, the annual tax payable = rental income × 12% (4% for individuals).

4. According to land use tax: Land use tax is a tax levied on units and individuals who use land in cities, counties, towns and industrial and mining areas according to the actual land area they occupy.

5. In terms of urban land use tax, the fixed tax rate is adopted, that is, the differential tax rate is adopted, and the annual tax payable per square meter of land use tax is stipulated in large, medium and small cities, counties, towns and industrial and mining areas.

6. Calculation of tax payable: annual tax payable = actually occupied taxable land area (square meters) * applicable tax amount.

Two. Matters needing attention in online declaration of land use tax

1. In China, people who own urban land are basically the state, and urban land use tax is paid by people who actually own land use rights. If the owner of the land use right is not in the place where the land is located, it shall be paid by the actual user;

2. Calculate by year and pay by installments;

3 land use tax is generally based on the area on the land use certificate;

4. Taxpayers who use it for free shall pay taxes; Taxpayers who use it shall be exempted from tax;

5. Precautions for declaration: About online declaration: It depends on which region you are from, and the online declaration system in each region is not completely consistent. For example, Hebei province, Hebei local tax online declaration system is a model. It is not difficult to do your own research, or consult the computer of the local tax authorities;

6. Application process: The online application application process is also formulated according to the Tax Administration Law. There is nothing wrong with following the flow of the tax administration law. Although the procedures are different, but the process is the same, will comply with the tax collection and management law;

7. Reporting issues: monthly fixed statements, tax returns, corporate financial statements (balance sheet, income statement), personal income tax withholding statements, etc. Interim statements are of course simpler, and submitted according to the requirements of the tax authorities, which are inconsistent.

After the above study and understanding, I believe you should have a general understanding of the declaration and payment of land use tax. Paying taxes is the duty of every taxpayer. When paying land use tax, it should be noted that the tax amount is determined by the housing area, local tax rate and location. Land use tax is declared annually, and attention should be paid to providing complete statements when reporting.