Is it necessary to pay urban land use tax every year? In this regard, according to the Provisional Regulations of People's Republic of China (PRC) on Urban Land Use Tax, the land use tax of taxable land should be paid every year. In order to help you better understand the relevant legal knowledge, we have compiled the relevant contents. Let's have a look. I. Whether the urban land use tax should be paid on an annual basis "Provisional Regulations on Urban Land Use Tax in People's Republic of China (PRC)" Article 3 The land use tax shall be calculated and levied according to the prescribed tax amount based on the land area actually occupied by taxpayers. Article 8 The land use tax shall be calculated on an annual basis and paid in installments. The time limit for payment shall be determined by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government. Therefore, only taxable land should pay land use tax every year.

2. What is the urban land use tax? (1) Land use tax refers to a tax levied by the tax authorities where the land is located according to the actual occupied area by units or individuals who use the land in cities, counties and industrial and mining areas. Because land use tax is only levied in cities above the county level, it is also called "urban land use tax".

(2) Land use tax, which is levied on land users based on land area, has the characteristics of paid occupation. It is only levied in cities above the county level, and land use in non-expropriation areas is not taxed. The collection scope of urban land use tax is cities, counties, towns, industrial and mining areas, etc.

(3) A city refers to a city established with the approval of the State Council, including urban areas and suburbs; County refers to the town where the government is located; Established towns refer to established towns approved by the governments of provinces, autonomous regions and municipalities directly under the Central Government; Industrial and mining area refers to the location of large and medium-sized industrial and mining enterprises with relatively developed industry and commerce and relatively concentrated population, which meet the prescribed standards of established towns, but have not yet established established established towns.

(4) Industrial and mining areas must be approved by the governments of provinces, autonomous regions and municipalities directly under the Central Government. The scope of taxation in cities and towns shall be designated by governments at all levels.

(5) Land use tax, the use is very different, and the land tax included in large, medium and small cities and counties is also different. In order to prevent the long-term expropriation of land without using and restricting the occupied land, an additional tax can be levied within the range of 2 -5 times of the prescribed tax amount.

Three. Land use tax rate in Jiangmen City Unit: Yuan/m2/year.

Scope of application of regional land use grade tax

The non-industrial land in Pengjiang District is within the administrative area of Huanshi, Canghou, Didong, Beijie and Baisha Sub-district Office 12.

There are 29 Chaolian Sub-district Offices, duruan, Tanghe, Tangxia Town and xu zhen in the administrative area.

3.6 Non-industrial land except secondary non-industrial land within the administrative areas of duruan Town, Hetang Town and Tangxia Town.

Industrial land 4 whole area

Non-industrial land in Jianghai District 1 9 Zhonghua Avenue, Wuyi Road, Jin 'ou Road, Jianghai No.1 Road, Jianghai No.2 Road, Jianghai No.3 Road, Jiefang Road, Changxing Street, Xinjie Road, Zhongsha Road, Jiangnan Avenue, Xinzhong Avenue, Jiangcui Road, Holly Road and Donghai Road (1 to the intersection of the State Administration of Taxation).

26 non-industrial land other than first-class non-industrial land.

Industrial land 4 whole area

Non-industrial land in Xinhui District-12 Huicheng District (including Xinhui Economic Development Zone and Guifeng Mountain Scenic Area)

29. Within the scope of villages and towns.

3.6 Non-industrial land other than primary and secondary non-industrial land.

Industrial land 4 whole area

Kaiping Non-industrial Land 183 Port Area (including Changsha and former Shagang)

26 in Shuikou, Chikan, Cangcheng and Yueshan areas.

3.5 Shatang, Longsheng, Magang, Tangkou, Lily, Xiangang, Jinji, Chishui and Dasha areas

163 industrial land in the port area (including Changsha and former Shagang)

25 in Shuikou, Chikan, Cangcheng and Yueshan areas.

3 3 Shatang, Longsheng, Magang, Tangkou, Lily, Xiangang, Jinji, Chishui and Dasha areas

Enping Non-industrial Land -7 East Gate of Encheng Office and other areas (see note)

2.5 Encheng and Shi Ping sub-district offices do not belong to the first-class land within their administrative areas.

Administrative regions of Dahuai, Tang Sheng, Tang Jun, Hu Sha, Niujiang, Dongcheng, Liangxi, Datian, Naji and Hengbei towns.

1-4 Encheng (including the former Donganxu Town Neighborhood Committee area) and the industrial land within the administrative area of Shi Ping Sub-district Office.

Administrative divisions of Dahuai, Tang Sheng, Tangjun and Husha towns.

3.2.5 Administrative Regions of Niujiang, Dongcheng, Liangxi, Datian, Naji and Hengbei Towns

Non-industrial Land in Heshan City 18 Shaping Sub-district Office Class I Community

Er Liu sha ping sub-district office erlei community

Urban Industrial Land 15 Shaping Sub-district Office Class I Community

Er si sha ping sub-district office erlei community

A class of township non-industrial land includes Yayao Town, Taoyuan Town, Longkou Town, Gulao Town, hecheng town Town, Hehe Town and Shan Zhi Town (including Development Zone).