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山西:2025年上半年城镇土地使用税申报提醒
蓝色柳林财税室·2025-06-28 14:36

Core Viewpoint - The article discusses the regulations and procedures regarding the Urban Land Use Tax in China, detailing the responsibilities of taxpayers, tax calculation methods, and payment timelines. Group 1: Taxpayer Identification - Taxpayers of the Urban Land Use Tax include various entities such as state-owned enterprises, collective enterprises, private enterprises, joint-stock companies, foreign-invested enterprises, and individuals like sole proprietors [2][3]. - If the taxpayer does not own the land where it is located, the tax must be paid by the custodian or actual user [2]. - In cases of unresolved disputes over land use rights, the actual user is responsible for paying the tax [2]. Group 2: Tax Calculation and Basis - The Urban Land Use Tax is calculated based on the actual area of land occupied by the taxpayer, with the applicable tax rate determined by local regulations [3][4]. - For taxpayers holding a land use certificate, the area confirmed by the certificate is used for tax calculation; if no certificate is issued, the taxpayer must declare the actual area [4]. Group 3: Tax Payment Timing - The tax obligation for cultivated land begins one year after approval for expropriation, while for non-cultivated land, it starts from the second month after approval [5]. - For newly purchased commercial housing, the tax is due from the month following the delivery of the property; for existing housing, it starts from the month after the property rights transfer [5]. Group 4: Payment Schedule - The Urban Land Use Tax is calculated annually and can be paid in installments, with specific deadlines set by local governments [7][9]. - In Shanxi Province, the tax is paid in two installments: the first by the end of June and the second by the end of December [9]. Group 5: Tax Collection Authority - The tax is collected by the tax authority in the area where the land is located, and land management authorities must provide relevant land use rights information to the tax authorities [10]. - If the land used by the taxpayer spans multiple provinces, the taxpayer must pay the tax separately to the respective tax authorities [10].