How to calculate and pay the land use tax of real estate development enterprises

Urban land use tax payable = actual occupied area of taxable land × applicable unit tax.

Generally, the annual tax per square meter is stipulated, from 5 yuan to 30 yuan in big cities1. Medium-sized cities 1.2 yuan to 24 yuan; Small city 0.9 yuan to 18 yuan; County, towns, industrial and mining areas from 0.6 yuan to 12 yuan.

Wutai Iron and Steel Import and Export Company covers an area of 1.500 square meters, and the annual tax per square meter is 6 yuan.

Monthly urban land use tax payable =1500× 6/12 = 9000/12 = 750 (yuan)

Extended data:

Land use tax is a fixed tax levied on units and individuals who use state-owned land according to the land use area. Taking land area as the object of taxation and collecting it from land users belongs to the behavior tax type characterized by paid occupation.

Land use tax is only levied in cities above the county level, and urban land use in non-collection areas is not taxed. Land use tax adopts different tax rates, and the annual tax per square meter of land in large, medium and small cities and counties is different.

References:

Baidu Encyclopedia _ Land Use Tax