Legal analysis: The "tax per mu" is a scientific and effective method based on the unit land area (per mu) and according to the tax revenue generated by taxpayers in an accounting year, analyzing the relationship between resource occupation and tax contribution, and then finding loopholes in tax collection and management, and promoting and implementing the refined management of tax sources.

Legal basis: Article 3 of Announcement of Quzhou Taxation Bureau of People's Republic of China (PRC) State Taxation Bureau on the Tax Per Mu of Urban Publishing Industry 20 19 = total annual net income/mu of land. The total annual net tax revenue refers to the total tax revenue actually received by the tax authorities in the fiscal year (that is, the tax actually paid in the year-the amount of tax rebates in the year). Including normal declaration, self-examination and supplementary reporting, tax assessment, tax reduction and exemption and tax transfer, excluding entrusted taxation, inspection and supplementary taxation, late fees and fines. Taxes include value-added tax, consumption tax, enterprise income tax, personal income tax (including withholding), urban maintenance and construction tax, stamp duty, property tax, urban land use tax, land value-added tax, travel tax, resource tax and environmental protection tax. The mu of land used is the land area actually occupied by taxpayers (including the land area leased and leased). If there is a property right certificate, the area recorded in the certificate shall prevail; If there is no property right certificate, the measured area shall prevail.