According to the provisions of the tax law, after the closure, cancellation and relocation of an enterprise, if its original site is not used for other purposes, the local tax bureaus of provinces, autonomous regions and municipalities directly under the Central Government may approve the temporary exemption of urban land use tax.

I. Definition:

Land use tax refers to a kind of tax levied by the tax authorities where the land is located in accordance with the regulations by units and individuals who use land within the scope of cities, counties, towns and industrial and mining areas, based on the actual land area occupied.

Second, the collection standard:

The urban land use tax adopts a fixed tax rate, that is, a 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, towns and industrial and mining areas. The specific criteria are 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.

Iii. Calculation of tax amount:

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

Payable urban land use tax = actual occupied area of taxable land × applicable unit tax.

Generally, the annual tax per square meter is stipulated, from big cities 1.5 yuan to 30 yuan; Medium-sized cities 1.2 yuan to 24 yuan; Small cities from 0.9 yuan to 18 yuan; County, towns, industrial and mining areas from 0.6 yuan to 12 yuan. ”。 Property tax, vehicle and vessel use tax and urban land use tax are collected annually and paid in installments.