Guangzhou land use tax standard

The land use tax is based on the land area actually occupied by taxpayers, and is calculated and collected according to the prescribed tax amount. The annual tax amount of land use tax per square meter is as follows: (1) big cities 1.5 yuan to 30 yuan; (2) Medium-sized cities 1.2 yuan to 24 yuan; (3) Small cities from 0.9 yuan to 18 yuan; (4) From 0.6 yuan to 12 yuan in the county, towns and industrial and mining areas.