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The urban and township land use tax is imposed on the land in cities, county towns, administrative towns and industrial and mining districts. The tax shall be levied on the entities and individuals who use the land on the basis of the actual area of the land used at the specified tax amount.
The tax amount standard is determined on the basis of big cities, medium-sized cities, small cities and county towns, administrative towns and industrial and mining districts, ranging from RMB 0.6 to 30/m2. The urban and township land use tax is calculated on a yearly basis and paid in instalments.
The prescribed time limit for paying the tax is to be determined by the people's governments of the provinces, autonomous regions, and municipalities directly under the Central Government in light of the local actual situation.
The taxpayers of Urban and Township Land Use Tax include all enterprises, units, individual household businesses and other individuals (excluding enterprises with foreign investment, foreign enterprises and foreigners).
The tax payable per unit is differentiated with different ranges for different regions, i.e., the annual amount of tax payable per square meter is: 0.5-10 Yuan for large cities, 0.4-8 Yuan for medium-size cities, 0.3-6 Yuan for small cities, or 0.2-4 Yuan for mining districts. Upon approval, the tax payable per unit for poor area may be lowered or that for developed area may be raised to some extent.
The amount of tax payable is computed on the basis of the actual size of the land occupied by the taxpayers and by applying the specified applicable tax payable per unit. The formula is:
Tax payable = Size of land occupied × Tax payable per unit
Tax exemptions may be given on land occupied by governmental organs, people's organizations and military units for their own use;