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城镇土地使用税是对在城市、县城、建制镇和工矿区范围内使用土地的单位和个人,按其实际占用土地的面积和规定税额计算征收的一种税。征收城镇土地使用税的目的:加强土地的管理,促进合理利用城镇土地,调节土地级差收入,提高土地使用效益。土地使用税的纳税人通常包括:1、拥有土地使用权的单位和个人。2、拥有土地使用权的单位和个人不在土地所在地的,其土地的实际使用人或代管人为纳
Urban land use tax is a kind of tax calculated on the area of the actual occupied land and the stipulated tax amount for the units and individuals using the land within the cities, county cities, established towns and industrial and mining areas. The purpose of levying the urban land use tax is to strengthen the management of the land, promote the rational use of urban land, adjust the differential income of land and improve the land use efficiency. Taxpayers of land use tax usually include: 1, the units and individuals that have the right to use land. 2. Where the units and individuals owning the land use right are not located at the place where the land is located, the actual user or custodian of the land shall be satisfied