When filling in the land use tax in the electronic tax system, the tax authorities require taxpayers to fill in the land number when reporting the land use tax. Land number is a unique identifier used to identify land, which helps tax authorities to accurately identify and manage taxpayers' land information. Land tax refers to the general term of land tax. According to the price, area or income of land as the tax basis, the calculation and collection of land tax has the longest history among all kinds of taxes and is widely used by various countries.