一线融媒 | 公司新购入土地扩建厂房，已经缴纳耕地占用税，还需要缴城镇土地使用税吗？两者有什么区别？

Core Viewpoint - The company needs to pay urban land use tax after already paying the arable land occupation tax, but can benefit from a one-year exemption for the urban land use tax after the arable land occupation tax is paid [1][4]. Summary by Categories Tax Types - Arable land occupation tax is a one-time payment made when agricultural land is used for non-agricultural construction, while urban land use tax is an annual payment required for land use in urban areas, towns, and industrial zones [1][4]. Tax Payment Schedule - If the new land has already had the arable land occupation tax paid, the urban land use tax will start to be paid from the month following one year after the approval of land requisition, meaning no urban land use tax is due in the first year [1][4]. Tax Calculation - Urban land use tax is calculated based on land area (in square meters) multiplied by the unit tax rate, and it is reported semi-annually [3][5].