城鎮土(tu)(tu)地(di)使用稅是以(yi)開征范(fan)圍內的土(tu)(tu)地(di)為征稅對(dui)象(xiang)，以(yi)實際占用的土(tu)(tu)地(di)面積為計稅依據，按規定(ding)稅額對(dui)擁有土(tu)(tu)地(di)使用權的單位和個人征收的一種稅。

城鎮(zhen)土地使(shi)用稅(shui)特(te)點：

1.對占用(yong)土地的行為征稅；

2.征稅對象是土地；

3.征稅范圍有所限(xian)定；

4.實行差別幅度稅額(e)。

納稅義務發生時間：

城鎮土地使用稅計稅依據：

1.城鎮土(tu)地使用稅以納稅人實際占用的土(tu)地面積(ji)為計(ji)稅依(yi)據(ju)，土(tu)地面積(ji)計(ji)量(liang)標準(zhun)為每平方米。

2.納稅人(ren)實際占(zhan)用的土地面積(ji)按下列辦法(fa)確(que)定：

(1)納稅人實際占用的土地(di)面積，以房地(di)產(chan)管理(li)部門核發的土地(di)使(shi)用證書確認的土地(di)面積為(wei)準。

(2)尚未核(he)發土(tu)地使用(yong)證書的(de)，應由納(na)稅人據實(shi)申報土(tu)地面積，據以納(na)稅，待核(he)發土(tu)地使用(yong)證以后再作調整。

應納稅(shui)額的(de)計算：

全年應納稅額(e)=計稅土地(di)面(mian)積*適用稅額(e)

土(tu)(tu)地使(shi)用(yong)(yong)(yong)稅(shui)(shui)(shui)(shui)應(ying)納(na)稅(shui)(shui)(shui)(shui)額(e)(e)(e)的計算(suan)：應(ying)納(na)稅(shui)(shui)(shui)(shui)額(e)(e)(e)=實(shi)(shi)際(ji)占(zhan)用(yong)(yong)(yong)的土(tu)(tu)地面(mian)(mian)積(ji)×適(shi)用(yong)(yong)(yong)稅(shui)(shui)(shui)(shui)額(e)(e)(e)。城(cheng)(cheng)鎮土(tu)(tu)地使(shi)用(yong)(yong)(yong)稅(shui)(shui)(shui)(shui)根據實(shi)(shi)際(ji)使(shi)用(yong)(yong)(yong)土(tu)(tu)地的面(mian)(mian)積(ji)，按稅(shui)(shui)(shui)(shui)法規定的單位稅(shui)(shui)(shui)(shui)額(e)(e)(e)交(jiao)納(na)。其計算(suan)公式如下：應(ying)納(na)城(cheng)(cheng)鎮土(tu)(tu)地使(shi)用(yong)(yong)(yong)稅(shui)(shui)(shui)(shui)額(e)(e)(e)=應(ying)稅(shui)(shui)(shui)(shui)土(tu)(tu)地的實(shi)(shi)際(ji)占(zhan)用(yong)(yong)(yong)面(mian)(mian)積(ji)×適(shi)用(yong)(yong)(yong)單位稅(shui)(shui)(shui)(shui)額(e)(e)(e)。

土地使用稅計稅依據

以實際占用的(de)土地面積(ji)為計稅(shui)依據。

1.凡有由省、自治區(qu)、直(zhi)轄市(shi)人(ren)民政(zheng)府(fu)確(que)定的(de)(de)單位組織測定土地面(mian)積(ji)的(de)(de)，以測定的(de)(de)面(mian)積(ji)為準；

 2.尚未組(zu)織測量(liang)，但納稅人(ren)持有政府部門(men)核發的土地使(shi)用(yong)證(zheng)書(shu)的，以(yi)證(zheng)書(shu)確認的土地面積為準；

3.尚(shang)未核(he)(he)發(fa)(fa)出土(tu)(tu)地使用證書的，應由(you)納稅人申報(bao)土(tu)(tu)地面積，據以(yi)納稅，待核(he)(he)發(fa)(fa)土(tu)(tu)地使用證以(yi)后再作調整。

土(tu)地使用稅(shui)如何申(shen)報？

城鎮土地使用稅采(cai)用定額稅率(lv)，即(ji)采(cai)用有幅(fu)度(du)的差(cha)別稅額，按大、中、小(xiao)城市和(he)縣城、建制鎮、工礦區分別規(gui)定每平方米土地使用稅年應納稅額。具(ju)體標(biao)準如(ru)下：

大城市(shi)1.5元至30元；

中等城市1.2元至24元；

小城(cheng)市0.9元至18元；

縣城、建(jian)制(zhi)鎮(zhen)、工礦區0.6元(yuan)至12元(yuan)。

土(tu)(tu)(tu)(tu)(tu)地(di)(di)(di)(di)(di)(di)(di)使(shi)(shi)(shi)用(yong)(yong)(yong)(yong)(yong)稅(shui)(shui)(shui)(shui)是對(dui)使(shi)(shi)(shi)用(yong)(yong)(yong)(yong)(yong)國有(you)土(tu)(tu)(tu)(tu)(tu)地(di)(di)(di)(di)(di)(di)(di)的(de)(de)(de)單位(wei)和(he)個人(ren)，按使(shi)(shi)(shi)用(yong)(yong)(yong)(yong)(yong)的(de)(de)(de)土(tu)(tu)(tu)(tu)(tu)地(di)(di)(di)(di)(di)(di)(di)面積(ji)定額(e)征(zheng)(zheng)(zheng)收的(de)(de)(de)稅(shui)(shui)(shui)(shui)。以(yi)開征(zheng)(zheng)(zheng)范(fan)圍內的(de)(de)(de)土(tu)(tu)(tu)(tu)(tu)地(di)(di)(di)(di)(di)(di)(di)為(wei)課(ke)稅(shui)(shui)(shui)(shui)對(dui)象，以(yi)實際占(zhan)用(yong)(yong)(yong)(yong)(yong)的(de)(de)(de)土(tu)(tu)(tu)(tu)(tu)地(di)(di)(di)(di)(di)(di)(di)面積(ji)為(wei)計稅(shui)(shui)(shui)(shui)依據，向土(tu)(tu)(tu)(tu)(tu)地(di)(di)(di)(di)(di)(di)(di)使(shi)(shi)(shi)用(yong)(yong)(yong)(yong)(yong)人(ren)課(ke)征(zheng)(zheng)(zheng)，屬于以(yi)有(you)償占(zhan)用(yong)(yong)(yong)(yong)(yong)為(wei)特點(dian)的(de)(de)(de)行為(wei)稅(shui)(shui)(shui)(shui)類型。土(tu)(tu)(tu)(tu)(tu)地(di)(di)(di)(di)(di)(di)(di)使(shi)(shi)(shi)用(yong)(yong)(yong)(yong)(yong)稅(shui)(shui)(shui)(shui)只(zhi)在(zai)縣(xian)以(yi)上城(cheng)(cheng)市(shi)(shi)開征(zheng)(zheng)(zheng)，非(fei)開征(zheng)(zheng)(zheng)地(di)(di)(di)(di)(di)(di)(di)區城(cheng)(cheng)鎮(zhen)使(shi)(shi)(shi)用(yong)(yong)(yong)(yong)(yong)土(tu)(tu)(tu)(tu)(tu)地(di)(di)(di)(di)(di)(di)(di)則不(bu)征(zheng)(zheng)(zheng)稅(shui)(shui)(shui)(shui)。土(tu)(tu)(tu)(tu)(tu)地(di)(di)(di)(di)(di)(di)(di)使(shi)(shi)(shi)用(yong)(yong)(yong)(yong)(yong)稅(shui)(shui)(shui)(shui)采用(yong)(yong)(yong)(yong)(yong)有(you)幅(fu)度的(de)(de)(de)差別稅(shui)(shui)(shui)(shui)額(e)，列入大、中、小城(cheng)(cheng)市(shi)(shi)和(he)縣(xian)城(cheng)(cheng)每(mei)平方米土(tu)(tu)(tu)(tu)(tu)地(di)(di)(di)(di)(di)(di)(di)年稅(shui)(shui)(shui)(shui)額(e)多少不(bu)同。為(wei)了(le)(le)防止長期征(zheng)(zheng)(zheng)地(di)(di)(di)(di)(di)(di)(di)而不(bu)使(shi)(shi)(shi)用(yong)(yong)(yong)(yong)(yong)和(he)限制(zhi)多占(zhan)土(tu)(tu)(tu)(tu)(tu)地(di)(di)(di)(di)(di)(di)(di)，可在(zai)規定稅(shui)(shui)(shui)(shui)額(e)的(de)(de)(de)2—5倍范(fan)圍內加成征(zheng)(zheng)(zheng)稅(shui)(shui)(shui)(shui)。對(dui)于公園、名勝、寺廟及(ji)文(wen)教、衛生、社(she)會(hui)福利等單位(wei)使(shi)(shi)(shi)用(yong)(yong)(yong)(yong)(yong)的(de)(de)(de)土(tu)(tu)(tu)(tu)(tu)地(di)(di)(di)(di)(di)(di)(di)，城(cheng)(cheng)鎮(zhen)、街道、公共設施用(yong)(yong)(yong)(yong)(yong)地(di)(di)(di)(di)(di)(di)(di)，鐵路、機場、港(gang)區、車站、管(guan)理交(jiao)通運輸(shu)用(yong)(yong)(yong)(yong)(yong)地(di)(di)(di)(di)(di)(di)(di)及(ji)水利工(gong)程，農、林、牧(mu)、漁、果生產基地(di)(di)(di)(di)(di)(di)(di)用(yong)(yong)(yong)(yong)(yong)地(di)(di)(di)(di)(di)(di)(di)，以(yi)及(ji)個人(ren)非(fei)營業建房用(yong)(yong)(yong)(yong)(yong)地(di)(di)(di)(di)(di)(di)(di)等，均免(mian)征(zheng)(zheng)(zheng)土(tu)(tu)(tu)(tu)(tu)地(di)(di)(di)(di)(di)(di)(di)使(shi)(shi)(shi)用(yong)(yong)(yong)(yong)(yong)稅(shui)(shui)(shui)(shui)。為(wei)了(le)(le)鼓(gu)勵(li)利用(yong)(yong)(yong)(yong)(yong)荒地(di)(di)(di)(di)(di)(di)(di)、灘(tan)涂(tu)等土(tu)(tu)(tu)(tu)(tu)地(di)(di)(di)(di)(di)(di)(di)，對(dui)經過批(pi)準(zhun)整治的(de)(de)(de)土(tu)(tu)(tu)(tu)(tu)地(di)(di)(di)(di)(di)(di)(di)和(he)改造(zao)的(de)(de)(de)荒廢土(tu)(tu)(tu)(tu)(tu)地(di)(di)(di)(di)(di)(di)(di)，給予10年期限的(de)(de)(de)免(mian)稅(shui)(shui)(shui)(shui)。

城(cheng)鎮土(tu)地使(shi)用(yong)稅(shui)根據實(shi)際(ji)使(shi)用(yong)土(tu)地的面積(ji)，按稅(shui)法規定的單位稅(shui)額交納(na)。其(qi)計算公式如下：

1、城填土(tu)地使用(yong)稅應使用(yong)房產、土(tu)地明(ming)細申(shen)報(bao)表申(shen)報(bao)

2、納(na)稅(shui)(shui)期限(xian)(xian)取納(na)稅(shui)(shui)人(ren)稅(shui)(shui)種認(ren)(ren)定的(de)納(na)稅(shui)(shui)期限(xian)(xian)，沒有(you)稅(shui)(shui)種認(ren)(ren)定的(de)則取系統默認(ren)(ren)配置的(de)納(na)稅(shui)(shui)期限(xian)(xian)

3、城鎮土地使用稅按年計(ji)算

土(tu)(tu)地(di)使(shi)用(yong)(yong)(yong)稅以納(na)稅人(ren)實際(ji)占用(yong)(yong)(yong)的土(tu)(tu)地(di)面積為計稅依據(ju)(ju)，依照規定稅額計算(suan)征(zheng)收，前款土(tu)(tu)地(di)占用(yong)(yong)(yong)面積的組織測量工(gong)作(zuo)，由(you)省、自治區(qu)、直轄市(shi)(shi)人(ren)民政府根據(ju)(ju)實際(ji)情(qing)況確定。土(tu)(tu)地(di)使(shi)用(yong)(yong)(yong)稅每平(ping)方米年稅額如(ru)下(xia)：1.大城市(shi)(shi)1.5元(yuan)(yuan)(yuan)至(zhi)30元(yuan)(yuan)(yuan)；2.中等(deng)城市(shi)(shi)1.2元(yuan)(yuan)(yuan)至(zhi)24元(yuan)(yuan)(yuan)；2.小城市(shi)(shi)0.9元(yuan)(yuan)(yuan)至(zhi)18元(yuan)(yuan)(yuan)；3.縣城、建(jian)制鎮、工(gong)礦(kuang)區(qu)0.6元(yuan)(yuan)(yuan)至(zhi)12元(yuan)(yuan)(yuan)。

根據《中華人民(min)共和(he)國城(cheng)鎮(zhen)土地(di)使(shi)(shi)用(yong)稅(shui)(shui)暫行條(tiao)例》（中華人民(min)共和(he)國國務院令第483號公布）第二條(tiao)規定(ding)：“在城(cheng)市(shi)、縣城(cheng)、建制鎮(zhen)、工礦區范圍內(nei)使(shi)(shi)用(yong)土地(di)的(de)單位和(he)個人，為(wei)城(cheng)鎮(zhen)土地(di)使(shi)(shi)用(yong)稅(shui)(shui)（以下簡稱土地(di)使(shi)(shi)用(yong)稅(shui)(shui)）的(de)納(na)稅(shui)(shui)人，應當依照(zhao)本條(tiao)例的(de)規定(ding)繳納(na)土地(di)使(shi)(shi)用(yong)稅(shui)(shui)。