1. Tax payment standard: the urban land use tax adopts the fixed tax rate, that is, the differential tax rate is adopted, and the annual tax payable per square meter of land use tax is stipulated according to large, medium and small cities, counties, established towns and industrial and mining areas. The specific criteria are as follows:

(1) Big cities

1. 5 yuan to 3 yuan;

(2) Medium-sized cities

1. 2 yuan to 24 yuan;

(3) .9 yuan to 18 yuan;

(4) County, town, industrial and mining area from .6 yuan to 12 yuan.

large, medium and small cities are divided according to the number of non-agricultural official accounts registered by the public security department and the standards stipulated in the Regulations on Urban Planning promulgated by the State Council. People with a population of more than 5, are big cities; Those with a population between 2, and 5, are medium-sized cities; People with a population of less than 2, are small cities.

the people's governments of all provinces, autonomous regions and municipalities directly under the central government can determine the applicable tax range within the prescribed tax range according to the municipal construction and economic prosperity. In economically backward areas, the applicable tax standard of land use tax may be appropriately reduced, but the reduction amount shall not exceed 3% of the above-mentioned minimum tax. The applicable tax standard in economically developed areas may be appropriately increased, but it must be reported to the Ministry of Finance for approval.

2. Calculation of tax amount

Urban land use tax is paid according to the actual area of land used and the unit tax amount stipulated in the tax law. The calculation formula is as follows:

payable urban land use tax amount = actual occupied area of taxable land × applicable unit tax amount

generally, the annual tax amount per square meter is stipulated, for big cities

1. 5 yuan to 3 yuan; Medium-sized cities

1. 2 yuan to 24 yuan; Small cities from .9 yuan to 18 yuan; County, towns, industrial and mining areas from .6 yuan to 12 yuan. ”。 Property tax, vehicle and vessel use tax and urban land use tax are collected annually and paid in installments.

1. Conditions for tax refund of value-added tax credits at the end of the VAT period:

1. Tax refund of value-added tax credits for major integrated circuit projects that meet the requirements.

2. Refund the VAT corresponding to the consumption tax in the price of naphtha and fuel oil purchased for the production of ethylene and aromatic chemicals.

3. Refund of VAT credit for qualified large passenger aircraft and new regional aircraft.

2. Notes for taxpayers:

1. Taxpayers are responsible for the authenticity and legality of the submitted materials.

2. The document form can be downloaded from the "Download Center" section of the website of Shanghai Taxation Bureau or collected from the tax service hall.

3. The taxpayer's use of an electronic signature that meets the requirements stipulated in the Electronic Signature Law has the same legal effect as the handwritten signature or seal.

4. If all materials provided by taxpayers are photocopies, they must be marked "consistent with the original" and signed.

Legal basis: Announcement on Further Strengthening the Implementation of Tax Refund Policy at the End of VAT Article 1 Strengthen the tax refund policy at the end of VAT for small and micro enterprises, expand the policy scope of fully refunding incremental VAT tax in advanced manufacturing industries to eligible small and micro enterprises (including individual industrial and commercial households, the same below) and refund the tax credit in small and micro enterprises in one lump sum.

(1) small and micro enterprises that meet the requirements may apply to the competent tax authorities for refund of the incremental tax allowance from April 222. Before December 31, 222, the tax refund conditions shall be implemented in accordance with the provisions of Article 3 of this announcement.

(2) Eligible micro-enterprises may apply to the competent tax authorities for a one-time refund of the remaining tax credits from April 222; Small enterprises that meet the requirements may apply to the competent tax authorities for a one-time refund of the stock tax allowance from the tax declaration period in May 222.

Legal basis:

Article 26 of the Law of the People's Republic of China on Land Management

Land compensation fees are owned by rural collective economic organizations; The compensation fee for the above-ground attachments and young crops belongs to the owners of the above-ground attachments and young crops. Resettlement subsidies for requisitioned land must be earmarked for special purposes and shall not be used for other purposes. Need to be resettled by rural collective economic organizations, resettlement subsidies paid to rural collective economic organizations, managed and used by rural collective economic organizations; Resettlement by other units, resettlement subsidies paid to resettlement units; If there is no need for unified resettlement, the resettlement subsidy shall be paid to the individual or used to pay the insurance premium of the resettled person with the consent of the resettled person. City, county and township (town) people's governments shall strengthen supervision over the use of resettlement subsidies.