Collection standard: According to China's Provisional Regulations on Urban Land Use Tax, only urban land needs to be taxed, so land use tax usually refers to urban land use tax. Urban land use tax, with the land within the scope of cities, counties, towns and industrial and mining areas as the object of taxation, and the actual land area as the tax basis, is levied on units and individuals using land according to the prescribed tax amount. The tax standard is determined by big cities, medium-sized cities, small cities, county towns, established towns and industrial and mining areas respectively, 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 the local tax bureau for details.

Collection method: declaration of urban land use tax: before taxpayers declare urban land use tax for the first time, they should register urban land use tax information with the tax authorities and fill in the Land Use Tax Information Registration Form. After the information registration is completed, you can apply for the declaration of urban land use tax, and you should fill in the "Declaration Form for Urban Land Use Tax" when reporting.

Legal basis:

Provisional Regulations of the People's Republic of China on Urban Land Use Tax

Article 2 Units and individuals that use land in cities, counties, towns and industrial and mining areas are taxpayers of urban land use tax (hereinafter referred to as land use tax) and shall pay land use tax in accordance with the provisions of these Regulations.

The units mentioned in the preceding paragraph include state-owned enterprises, collective enterprises, private enterprises, joint-stock enterprises, foreign-invested enterprises, foreign enterprises and other enterprises and institutions, social organizations, state organs, the armed forces and other units; The term "individual" includes individual industrial and commercial households and other individuals.

Article 3 Land use tax shall be calculated and collected according to the prescribed tax amount on the basis of the land area actually occupied by taxpayers.

The organization and measurement of the land occupation area mentioned in the preceding paragraph shall be determined by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government according to the actual situation.

Article 4 The annual land use tax per square meter is as follows:

(a) big cities 1.5 yuan to 30 yuan;

(2) Medium-sized cities 1.2 yuan to 24 yuan;

(3) Small cities from 0.9 yuan to 18 yuan;

(4) From 0.6 yuan to 12 yuan in the county, towns and industrial and mining areas.

Article 5 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 of the areas under their jurisdiction according to the conditions of municipal construction and economic prosperity.

The people's governments of cities and counties 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 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.

Article 7 In addition to the provisions of Article 6 of these Regulations, if taxpayers have real difficulties in paying land use tax and need to reduce it regularly, it shall be approved by the tax authorities at or above the county level.