Core Viewpoint - The article discusses the regulations and tax obligations related to urban land use tax, detailing the calculation methods, tax rates, and exemptions applicable to various entities and individuals. Tax Calculation and Obligations - Urban land use tax is based on the actual area of land occupied by the taxpayer, with the measurement conducted by local government authorities [3]. - Tax rates vary by city size: large cities have rates from 1.5 to 30 yuan per square meter, medium cities from 1.2 to 24 yuan, small cities from 0.9 to 18 yuan, and county towns from 0.6 to 12 yuan [4]. Tax Payment Timeline - For newly purchased properties, the tax is assessed from the month following the delivery of the property [4]. - For existing properties, the tax begins from the month after the transfer of ownership is registered [4]. Tax Management and Reporting - Urban land use tax is calculated annually and can be paid in installments, with specific deadlines set by local governments [4]. - Since June 1, 2021, a unified tax declaration form has been required for reporting [4]. Exemptions and Special Provisions - Certain lands are exempt from urban land use tax, including those used by government agencies, public parks, and agricultural production [5]. - Special provisions allow for tax reductions or exemptions for entities employing a significant number of disabled individuals [5]. Additional Tax Policies - The article outlines various tax incentives for cultural enterprises undergoing transformation, including conditions for eligibility and the duration of benefits [13][14][15]. - Specific tax exemptions are also provided for certain public utilities and non-profit organizations, such as blood donation centers [7][6].