近期12366热点问题问答城镇土地使用税解答

Core Viewpoint - The article provides a comprehensive overview of the Urban Land Use Tax in China, detailing the taxpayers, tax scope, tax basis, and specific provisions for underground constructions. Taxpayer Identification - Taxpayers of the Urban Land Use Tax include units and individuals using land within urban, county, town, and industrial areas. This encompasses state-owned enterprises, collective enterprises, private enterprises, foreign-invested enterprises, and individuals such as sole proprietors [5]. Tax Scope - The Urban Land Use Tax is levied on state-owned and collectively owned land within cities, county towns, established towns, and industrial areas. Exemptions apply to agricultural, forestry, animal husbandry, fishery land, and residential land for farmers [7]. Tax Basis - The tax is calculated based on the actual area of land occupied by the taxpayer. The area is determined by local government organizations, and if no measurement is available, the area stated in the land use certificate is used [9]. Underground Construction Taxation - For underground constructions within the tax scope, the tax is assessed based on the area confirmed by the land use rights certificate. If no certificate is available, the tax is calculated based on the vertical projection area of the underground building, with a temporary tax rate of 50% applied [11].