Industrial land such as 1: 5 yuan /m2 non-industrial land /m2.
Huicheng Qiaodong Sub-district Office, Qiaoxi Sub-district Office, Jiangnan Sub-district Office, Longfeng Sub-district Office, Jiangbei Sub-district Office and Henan Sub-district Office.
Class II industrial land: 5 yuan/m2; non-industrial land: 8 yuan/m2.
Huicheng District Huihuan Sub-district Office, Xiaojinkou Sub-district Office, Shuikou Sub-district Office, Chen Jiang Sub-district Office, Daya Bay District and Huiyang District Danshui Sub-district Office.
Class III industrial land: 4 yuan/m2; non-industrial land: 6 yuan/m2.
Location of Huidong County and Boluo County People's Government
Grade IV industrial land: 3 yuan/m2; non-industrial land: 5 yuan/m2.
Location of Longmen County People's Government; Sandong Town, Tongqiao Town, maan town and Lilin Town in Huicheng District; Other towns and villages in Huiyang District; Boluo Yuanzhou Town and Shiwan Town; Daling Town and Jilong Town in Huidong
Grade 5 industrial land: 3 yuan/m2; non-industrial land: 3 yuan/m2.
Huicheng District, such as Huzhen, hengli town Town, Tonghu Town and Luzhou Town; Huidong County, Boluo County, Longmen County and other towns and villages.
Land use tax and its collection object
(1) Land use tax
Land use tax refers to a tax levied by the tax authorities where the land is located according to the actual land area occupied by the units and individuals who use the land in cities, counties, towns and industrial and mining areas. Because land use tax is only levied in cities above the county level, it is also called urban land use tax.
(2) the object of taxation
Land use tax is levied on land area and land users, which belongs to the behavior tax type characterized by paid occupation. Land use tax is only levied in cities above the county level and used in towns in non-collection areas. Land is not taxed. The collection scope of urban land use tax is cities, counties, towns, industrial and mining areas, etc. Among them, the city refers to the city approved by the State Council, including urban areas and suburbs; County refers to the town where the county people's government is located; Established towns refer to established towns approved by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government; Industrial and mining area refers to the location of large and medium-sized industrial and mining enterprises with relatively developed industry and commerce and relatively concentrated population, which meet the standards of established towns stipulated by the State Council, but have not yet established established established towns. Industrial and mining areas must be approved by the people's governments of provinces, autonomous regions and municipalities directly under the central government. The specific tax payment scope of cities, counties, towns and industrial and mining areas shall be delineated by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government. 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. In order to prevent the long-term expropriation of land without using and restricting the occupation of more land, an additional tax can be levied within the range of 2 -5 times of the prescribed tax amount.
Parks, scenic spots, temples, cultural, educational, health and social welfare units, towns, streets, public facilities, railways, airports, port areas, railway stations, land for traffic and water conservancy projects, land for agricultural, forestry, animal husbandry, fishery and fruit production bases, and land for personal non-business construction are exempt from land use tax. In order to encourage the use of wasteland, beaches and other land, the land that has been approved for rectification and the transformed abandoned land are given tax exemption for a period of 10 year.
Please consult a professional lawyer if you have any other questions.