土地稅是什么意思
土(tu)地(di)(di)稅(shui)(shui)(shui)(shui)(shui)簡稱(cheng)(cheng)“地(di)(di)稅(shui)(shui)(shui)(shui)(shui)” 。指對土(tu)地(di)(di)課稅(shui)(shui)(shui)(shui)(shui)的(de)總稱(cheng)(cheng)。根據土(tu)地(di)(di)的(de)價格、面積(ji)或收益(yi)(yi)等作(zuo)為課稅(shui)(shui)(shui)(shui)(shui)依據,計(ji)算征收。土(tu)地(di)(di)稅(shui)(shui)(shui)(shui)(shui)在各(ge)(ge)種(zhong)賦稅(shui)(shui)(shui)(shui)(shui)中歷史最(zui)久,并(bing)為各(ge)(ge)國普遍采用。如舊中國的(de)田賦和地(di)(di)價稅(shui)(shui)(shui)(shui)(shui),都(dou)屬于土(tu)地(di)(di)稅(shui)(shui)(shui)(shui)(shui)。在私有制社會,土(tu)地(di)(di)是作(zuo)為私有財(cai)(cai)產征稅(shui)(shui)(shui)(shui)(shui)的(de)。各(ge)(ge)國在不同(tong)(tong)時代,實行不同(tong)(tong)的(de)土(tu)地(di)(di)稅(shui)(shui)(shui)(shui)(shui)制。按其性質不同(tong)(tong),可分(fen)為土(tu)地(di)(di)財(cai)(cai)產稅(shui)(shui)(shui)(shui)(shui)、土(tu)地(di)(di)收益(yi)(yi)稅(shui)(shui)(shui)(shui)(shui)、土(tu)地(di)(di)所得稅(shui)(shui)(shui)(shui)(shui)和土(tu)地(di)(di)增值稅(shui)(shui)(shui)(shui)(shui)等幾(ji)種(zhong)。
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(xian)城(cheng)(cheng)、建(jian)制鎮和工(gong)礦區范圍(wei)內的土地(di)(di)(di)為征稅(shui)對象,以實際占(zhan)用(yong)的土地(di)(di)(di)面積為計(ji)稅(shui)依據,按(an)規定稅(shui)額對使用(yong)土地(di)(di)(di)的單(dan)(dan)位(wei)和個人征收。其稅(shui)額標準按(an)大(da)城(cheng)(cheng)市(shi)(shi)(shi)、中等城(cheng)(cheng)市(shi)(shi)(shi)、小城(cheng)(cheng)市(shi)(shi)(shi)和縣(xian)城(cheng)(cheng)、建(jian)制鎮、工(gong)礦區分別確定,在(zai)每平方米0.6元至30元之間。土地(di)(di)(di)使用(yong)稅(shui)按(an)年計(ji)算、分期(qi)繳(jiao)納。具(ju)體單(dan)(dan)位(wei)稅(shui)額各地(di)(di)(di)差異較大(da),請(qing)咨詢所(suo)在(zai)地(di)(di)(di)地(di)(di)(di)方稅(shui)務(wu)局(ju)。
土地稅怎么征收
1、土(tu)(tu)地使(shi)(shi)用(yong)稅(shui)是對(dui)使(shi)(shi)用(yong)國有(you)土(tu)(tu)地的單位(wei)和個人,按(an)使(shi)(shi)用(yong)的土(tu)(tu)地面積定額征收的稅(shui)。土(tu)(tu)地使(shi)(shi)用(yong)稅(shui)采用(yong)有(you)幅度的差別稅(shui)額,列入(ru)大、中、小城市(shi)和縣城每(mei)平(ping)方米土(tu)(tu)地年(nian)稅(shui)額多少不(bu)同。
2、土地使(shi)用(yong)稅每平(ping)方米年(nian)稅額(e)具(ju)體如(ru)下:
(1)大城(cheng)市1.5元至(zhi)30元;
(2)中等城市1.2元(yuan)(yuan)至24元(yuan)(yuan);
(3)小城市0.9元至18元;
(4)縣城、建制(zhi)鎮、工礦(kuang)區0.6元(yuan)(yuan)至12元(yuan)(yuan)。
3、為了(le)防止長(chang)期征地而不(bu)使用和(he)限(xian)制(zhi)多占土地,可在規定稅額(e)的2—5倍范圍內(nei)加成征稅。
4、對于(yu)公園、名勝(sheng)、寺廟(miao)及(ji)(ji)文教、衛生、社(she)會福利等(deng)單位使用(yong)(yong)的土地(di),城(cheng)鎮、街道、公共設(she)施用(yong)(yong)地(di),鐵路、機場、港區、車站、管理(li)交通(tong)運輸用(yong)(yong)地(di)及(ji)(ji)水(shui)利工(gong)程,農、林、牧、漁、果生產基地(di)用(yong)(yong)地(di),以及(ji)(ji)個人非營(ying)業建房用(yong)(yong)地(di)等(deng),均(jun)免(mian)征土地(di)使用(yong)(yong)稅(shui)。
5、為了鼓勵(li)利用(yong)荒(huang)地(di)、灘涂等土地(di),對經過(guo)批(pi)準(zhun)整治的土地(di)和(he)改(gai)造的荒(huang)廢土地(di),給(gei)予(yu)10年(nian)期(qi)限(xian)的免稅(shui)。
【法律依據】
《中華人民共和(he)國城(cheng)鎮土地(di)使用稅(shui)(shui)暫行條例(li)》第三條,土地(di)使用稅(shui)(shui)以納稅(shui)(shui)人實際占用的土地(di)面積為(wei)計稅(shui)(shui)依(yi)據,依(yi)照規定稅(shui)(shui)額計算征(zheng)收。前款土地(di)占用面積的組(zu)織測量工作,由(you)省、自治區(qu)、直(zhi)轄市人民政府根據實際情況確定。第四條 土地(di)使用稅(shui)(shui)每(mei)平方(fang)米(mi)年稅(shui)(shui)額如下:(一)大城(cheng)市1.5元(yuan)至(zhi)30元(yuan);(二)中等城(cheng)市1.2元(yuan)至(zhi)24元(yuan);(三)小城(cheng)市0.9元(yuan)至(zhi)18元(yuan);(四)縣城(cheng)、建制鎮、工礦區(qu)0.6元(yuan)至(zhi)12元(yuan)。