第八章 城镇土地使用税（The eighth chapter, urban land use tax）.docVIP

第八章 城镇土地使用税（The eighth chapter, urban land use tax） [test analysis] this chapter is the examination of non key sections, the average score of about 8 points. [content description] The first section is an overview I. concept: Urban land use tax is levied on the scope of land as the object of Taxation, with the actual occupation of the land area as the tax standard, according to the provisions of the tax on the land use rights of units and individuals levied a tax. Two, characteristics: 1. levy taxes on the occupation of land (quasi property tax); 2., the object of taxation is land; 3., the scope of taxation is limited; 4., the difference in the amount of tax. Second, the scope of Taxation, the taxpayer and the applicable tax amount First, the scope of Taxation: City, county, towns and industrial and mining areas. Among them, the city is levied for urban and suburban areas; Two, taxpayers: all units and individuals in the city, county, towns and industrial and mining areas within the land use, for urban land use tax. 1. the urban land use tax shall be paid by the unit or individual who has the right to use the land. 2. where the right to the use of the land has not been determined or the ownership dispute has not been resolved, the actual user shall pay the tax. 3. where the land use rights are common, the parties concerned shall pay tax separately. [] a typical example of enterprise, A, B, C production and operation of three pieces of land, land use rights belong to a A business area of 10000 square meters, of which the kindergarten covers an area of 1000 square meters, green plant covers an area of 2000 square meters of land use rights; together with B A and B business enterprises, an area of 5000 square meters the actual use of the area, respectively; C area of 3000 square meters, a company has been used but the land use right is not determined. A, B, C that urban land use tax unit tax amount is 5 yuan per square meter, a corporate annual amount of urban land use t