Legal information

The calculation formula of land use tax is clearly stipulated in the law. Generally speaking, the land occupation area is multiplied by the applicable tax amount. However, since the use of land development is regular, the land use tax of the corresponding stage can be paid before the start of each stage according to the actual situation. Below, the editor of Beijing Yingting Law Firm will introduce to you how to calculate the land use tax. Let’s take a look!

How to calculate land use tax? The formula for calculating land use tax is: tax payable = taxable land area (square meters) × applicable tax amount. Land use tax is based on the land area actually occupied by the taxpayer, and the tax is calculated and levied in accordance with the prescribed legal basis: Article 3 of the "Interim Regulations of the People's Republic of China on Urban Land Use Tax".

The land use tax is calculated based on the land area actually occupied by the taxpayer, and is calculated and levied according to the prescribed tax amount. The organization and measurement of the land occupied area in the preceding paragraph shall be determined by the people's government of the province, autonomous region, or municipality directly under the Central Government based on the actual situation. Article 4 The annual tax amount per square meter of land use tax is as follows:
(1) 1.5 yuan to 30 yuan in big cities;.

(2) 1.2 yuan to 24 yuan in medium-sized cities;
(3) 0.9 yuan to 18 yuan in small cities;
(4) 0.6 yuan to 12 yuan for county towns, organized towns, and industrial and mining areas. The business areas of Yingting Lawyers Group include government-enterprise disputes, administrative compensation, enterprise demolition, mining suppression, administrative agreements, illegal construction, land transfer, BOT, PPT projects, investment promotion, administrative litigation, equity disputes, economic crimes, etc. If you want to know more about this, you can consult lawyer Ying Ting for one-on-one online consultation.

The legal knowledge in this article does not represent legal advice. If you encounter similar problems, you should analyze them in detail.