1. Is it necessary to pay land use tax when renting a factory?
1. According to Article 2 of the Provisional Regulations on Urban Land Use Tax in People's Republic of China (PRC): "Units and individuals who use land in cities, counties, towns and industrial and mining areas are taxpayers of urban land use tax (hereinafter referred to as land use tax) and shall pay land use tax in accordance with the provisions of these regulations.
The units mentioned in the preceding paragraph include state-owned enterprises, collective enterprises, private enterprises, joint-stock enterprises, foreign-invested enterprises, foreign enterprises and other enterprises and institutions, social organizations, state organs, the military and other units; "Individuals" include individual industrial and commercial households and other individuals. "
2. According to Article 4 of the Notice of State Taxation Administration of The People's Republic of China on Examining and Issuing the Interpretation and Interim Provisions on Some Specific Issues of Land Use Tax, "With regard to the determination of taxpayers, land use tax shall be paid by units or individuals with land use rights. If the taxpayer of the land use right is not in the place where the land is located, the tax shall be paid by the custodian or actual user; If the land use right is not determined or the ownership dispute is not resolved, the actual user shall pay taxes; The land use right belongs to * * *, and the parties shall pay taxes by * * * respectively. "
Second, how to collect land use tax
Take the land within the scope of cities, counties, towns and industrial and mining areas as the object of taxation, take the actually occupied land area as the tax basis, and collect it from the units and individuals that use the land according to the prescribed tax amount. Tax standards are determined by big cities, medium-sized cities, small cities, counties, towns and industrial and mining areas, ranging from 0.6 yuan to 30 yuan per square meter. Land use tax shall be calculated on an annual basis and paid in installments.
The specific unit tax varies greatly from place to place. Please consult your local local tax bureau.
The calculation method of land use tax is as follows:
1, big cities 1.5 yuan to 30 yuan;
2. Medium-sized cities 1.2 yuan to 24 yuan;
3. The small city of 0.9 yuan to 18 yuan;
4. From 0.6 yuan to 12 yuan in the county, towns and industrial and mining areas.
The people's governments of provinces, autonomous regions and municipalities directly under the Central Government shall, within the tax range stipulated in Article 4 of these Regulations, determine the applicable tax range within their respective jurisdictions according to the situation of urban construction and economic prosperity.
The municipal and county people's governments shall, according to the actual situation, divide the local land into several grades, formulate corresponding applicable tax standards within the tax range determined by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government, and report them to the people's governments of provinces, autonomous regions and municipalities directly under the Central Government for approval and implementation.
With the approval of the people's governments of provinces, autonomous regions and municipalities directly under the Central Government, the applicable tax standard of land use tax in economically backward areas may be appropriately reduced, but the reduction rate shall not exceed 30% of the minimum tax stipulated in Article 4 of these regulations. The applicable tax standard of land use tax in economically developed areas can be appropriately raised, but it must be approved by the Ministry of Finance.
From the above, it can be seen that the lessee is the actual user of the land, so it is necessary to pay land use tax for renting the factory. The collection of land use tax in all parts of China shall be determined by the local local taxation bureau in accordance with relevant national laws and regulations and in combination with local people's feelings. In relatively developed areas, the tax rate is naturally higher.