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 the units and individuals who use the 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.
What is the calculation method of agricultural tax?
The calculation standard of agricultural income is as follows:
(a) the income from planting grain crops shall be calculated according to the annual output of grain crops;
(two) the income from planting potato crops shall be calculated according to the annual output of planting food crops on the same land;
(three) the income from planting cotton, hemp, tobacco, oil and sugar crops shall be calculated with reference to the annual output of planting food crops;
(4) Income from horticultural crops, income from other cash crops and other income for which agricultural taxes have been imposed or approved by the State Council shall be calculated by the people's committees of provinces, autonomous regions and municipalities directly under the Central Government. (a), (two) and (three) listed in the agricultural income, shall be converted into local staple food, calculated in Jin; The conversion ratio shall be stipulated by the people's committees of provinces, autonomous regions and municipalities directly under the Central Government. The annual output should be evaluated according to the natural conditions of the land and the local general management situation, and the output in normal years. For those who have significantly increased their output due to actively taking measures to increase production and adopting advanced experience, the annual output will not be overestimated. When evaluating the annual output, if the taxpayer builds irrigation and water conservancy projects and soil and water conservation projects to increase the output per unit area, and the benefit is less than three years, the annual output shall be evaluated with reference to the output in normal years before the benefit. After the annual yield evaluation, if the yield per unit area is increased within five years due to diligent farming and improved management, the yield will not be increased; If the yield per unit area is reduced due to laziness in farming, the yield will not be reduced.
Agricultural cultivation does not need to be taxed. According to the relevant regulations of our country, the agricultural tax exemption policy mainly targets at: self-produced agricultural products sold by agricultural producers. Among them, agriculture mainly refers to planting, aquaculture, forestry, animal husbandry and aquatic product production. Agricultural producers are mainly engaged in agricultural production, and agricultural products refer to primary agricultural products. The specific scope depends on the State Taxation Bureau.
Legal basis:
Law of the People's Republic of China on the Administration of Tax Collection
Article 28 The tax authorities shall collect taxes in accordance with the provisions of laws and administrative regulations, and shall not levy, stop levying, overpay, underpay, levy in advance, postpone collection or apportion taxes in violation of the provisions of laws and administrative regulations. The taxable amount of agricultural tax shall be verified in accordance with the provisions of laws and administrative regulations.
Article 31 Taxpayers and withholding agents shall pay or remit tax within the time limit specified by laws and administrative regulations or determined by tax authorities in accordance with the provisions of laws and administrative regulations. If a taxpayer is unable to pay the tax on time due to special difficulties, with the approval of the State Taxation Bureau and the Local Taxation Bureau of a province, autonomous region or municipality directly under the Central Government, the tax payment may be postponed for a maximum of three months.