The land use tax during the construction period is included in the projects under construction, and will be consolidated when completed. Self-built fixed assets: it consists of the necessary expenses incurred before the construction of the assets reaches the predetermined usable state. Including the cost of engineering materials, labor costs, related taxes and fees paid, borrowing costs that should be capitalized and indirect costs that should be shared. Therefore, the fixed assets in the preparation period should be recorded in the construction in progress. After the completion of the land use tax included in the management fee. Land use tax refers to a tax levied by the tax authorities where the land is located according to the actual land area occupied by the units and individuals who use the land in cities, counties, towns 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.