土地稅是什么意思

土(tu)(tu)(tu)地(di)(di)(di)(di)(di)(di)稅(shui)(shui)(shui)(shui)簡稱“地(di)(di)(di)(di)(di)(di)稅(shui)(shui)(shui)(shui)” 。指對土(tu)(tu)(tu)地(di)(di)(di)(di)(di)(di)課稅(shui)(shui)(shui)(shui)的總(zong)稱。根據土(tu)(tu)(tu)地(di)(di)(di)(di)(di)(di)的價(jia)格、面積或收益等(deng)作(zuo)(zuo)為(wei)課稅(shui)(shui)(shui)(shui)依據，計(ji)算征(zheng)收。土(tu)(tu)(tu)地(di)(di)(di)(di)(di)(di)稅(shui)(shui)(shui)(shui)在(zai)各種賦稅(shui)(shui)(shui)(shui)中歷史最(zui)久(jiu)，并為(wei)各國普遍采用。如(ru)舊中國的田(tian)賦和地(di)(di)(di)(di)(di)(di)價(jia)稅(shui)(shui)(shui)(shui)，都屬于土(tu)(tu)(tu)地(di)(di)(di)(di)(di)(di)稅(shui)(shui)(shui)(shui)。在(zai)私(si)有制(zhi)社會，土(tu)(tu)(tu)地(di)(di)(di)(di)(di)(di)是作(zuo)(zuo)為(wei)私(si)有財產征(zheng)稅(shui)(shui)(shui)(shui)的。各國在(zai)不同時代，實(shi)行不同的土(tu)(tu)(tu)地(di)(di)(di)(di)(di)(di)稅(shui)(shui)(shui)(shui)制(zhi)。按其性質不同，可分為(wei)土(tu)(tu)(tu)地(di)(di)(di)(di)(di)(di)財產稅(shui)(shui)(shui)(shui)、土(tu)(tu)(tu)地(di)(di)(di)(di)(di)(di)收益稅(shui)(shui)(shui)(shui)、土(tu)(tu)(tu)地(di)(di)(di)(di)(di)(di)所得稅(shui)(shui)(shui)(shui)和土(tu)(tu)(tu)地(di)(di)(di)(di)(di)(di)增值(zhi)稅(shui)(shui)(shui)(shui)等(deng)幾(ji)種。

土地稅按什么標準征收

根據我國《城鎮土地使用稅暫行條例》，只有城鎮的土地需要征收稅費，因此，土地使用稅通常都指城鎮土地使用稅。城鎮土地使用稅，以在城市、縣城、建制(zhi)鎮(zhen)和工礦區范圍內(nei)的(de)土(tu)地(di)為征(zheng)稅對(dui)象，以實際占用的(de)土(tu)地(di)面積為計稅依據，按(an)(an)規定稅額對(dui)使(shi)(shi)用土(tu)地(di)的(de)單位(wei)和個(ge)人征(zheng)收(shou)。其稅額標準按(an)(an)大(da)城市(shi)、中等(deng)城市(shi)、小城市(shi)和縣城、建制(zhi)鎮(zhen)、工礦區分(fen)別確(que)定，在每平(ping)方米0.6元(yuan)(yuan)至30元(yuan)(yuan)之(zhi)間(jian)。土(tu)地(di)使(shi)(shi)用稅按(an)(an)年計算、分(fen)期繳納。具體單位(wei)稅額各地(di)差異(yi)較大(da)，請咨詢所在地(di)地(di)方稅務局。

土地稅怎么征收

1、土(tu)地使(shi)(shi)(shi)用(yong)(yong)稅(shui)是對使(shi)(shi)(shi)用(yong)(yong)國有土(tu)地的單位和(he)個人，按使(shi)(shi)(shi)用(yong)(yong)的土(tu)地面(mian)積定額征收的稅(shui)。土(tu)地使(shi)(shi)(shi)用(yong)(yong)稅(shui)采用(yong)(yong)有幅(fu)度的差別稅(shui)額，列入大、中、小城市和(he)縣城每平方米(mi)土(tu)地年稅(shui)額多少(shao)不(bu)同。

2、土地(di)使用稅(shui)每(mei)平方米年稅(shui)額(e)具(ju)體(ti)如下：

（1）大城市(shi)1.5元至30元；

（2）中等城市1.2元至(zhi)24元；

（3）小城(cheng)市0.9元至18元；

（4）縣城、建制鎮、工礦區0.6元至(zhi)12元。

3、為了防止長期(qi)征(zheng)地而(er)不使用和限制多占土地，可在規(gui)定稅額的2—5倍范圍(wei)內加(jia)成征(zheng)稅。

4、對于公園、名勝、寺廟及文教(jiao)、衛(wei)生、社會(hui)福利等單位使(shi)用(yong)的(de)土地(di)(di)，城(cheng)鎮、街道、公共設施用(yong)地(di)(di)，鐵路、機場、港區、車站、管理交通運輸用(yong)地(di)(di)及水利工程，農、林、牧、漁、果(guo)生產(chan)基地(di)(di)用(yong)地(di)(di)，以(yi)及個(ge)人(ren)非(fei)營業建房用(yong)地(di)(di)等，均免征(zheng)土地(di)(di)使(shi)用(yong)稅。

5、為了鼓勵利用(yong)荒地、灘涂等土地，對經過批準(zhun)整治的土地和改造的荒廢土地，給予10年期(qi)限(xian)的免稅(shui)。

【法律依據】

《中(zhong)華人(ren)民共和(he)國城(cheng)(cheng)鎮土(tu)地使(shi)用(yong)稅(shui)(shui)暫行條(tiao)例》第三條(tiao)，土(tu)地使(shi)用(yong)稅(shui)(shui)以(yi)納稅(shui)(shui)人(ren)實際占用(yong)的土(tu)地面(mian)積(ji)為(wei)計稅(shui)(shui)依(yi)據，依(yi)照規(gui)定稅(shui)(shui)額計算征(zheng)收。前款土(tu)地占用(yong)面(mian)積(ji)的組織測量工作，由省、自治區、直轄市(shi)(shi)人(ren)民政府根據實際情況確(que)定。第四條(tiao)　土(tu)地使(shi)用(yong)稅(shui)(shui)每平方米年稅(shui)(shui)額如下：（一）大城(cheng)(cheng)市(shi)(shi)1.5元(yuan)至(zhi)30元(yuan)；（二(er)）中(zhong)等(deng)城(cheng)(cheng)市(shi)(shi)1.2元(yuan)至(zhi)24元(yuan)；（三）小城(cheng)(cheng)市(shi)(shi)0.9元(yuan)至(zhi)18元(yuan)；（四）縣城(cheng)(cheng)、建制鎮、工礦(kuang)區0.6元(yuan)至(zhi)12元(yuan)。