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.

Calculation formula of land use tax: tax payable = occupied land area (square meter) × tax standard of corresponding level of occupied land.