According to Article 9 of the Provisional Regulations on Urban Land Use Tax: "The expropriated cultivated land shall be subject to land use tax for one year from the date of approval of expropriation; Non-cultivated land requisitioned shall be subject to land use tax from the month following the approval of requisition. " At the same time, according to the Interpretation and Interim Provisions of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Some Specific Issues Concerning Land Use Tax (Guo Shui Di Zi [1998] No.015), "The land area actually occupied by taxpayers refers to the land area determined by the units designated by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government. No investigation is organized, but the taxpayer holds the land use certificate issued by the government department, and the land area confirmed by the certificate shall prevail; If the land use certificate is not issued, the taxpayer shall truthfully declare the land area. " Therefore, regardless of whether the purchased land is used or not, land use tax should be declared and paid.