The land used by religious temples, parks and places of interest is exempt from land use tax. For production, business and other land, land use tax should be paid in accordance with the provisions.

The land occupied by religious temples refers to the land where religious ceremonies are held and the land where religious personnel live in temples, including temples, temples, churches and other places for religious activities. The land occupied by parks, places of interest and historical sites refers to the land for public visits and the office buildings of their management units. Land used by affiliated business units such as theaters, cold drinks departments, teahouses and photo studios shall be subject to land use tax.