Q: in the Levy of land use tax in the whole province last year, our company found that the housing sold to the workers and staff members occupied an area of 850 thousand square meters. We believe that, since the housing has been sold to the workers and staff members, the housing property rights have already been owned by the staff and workers, and the housing assets have been "eliminated" in our company account. Then the land use right of the enterprises will also be pferred, and the enterprises should not bear the land use tax of the part of the land.

Is our understanding correct?

The key to urban land use tax is the right to use land rather than the property right of housing.

In accordance with the provisional regulations and the relevant regulations, the land use right of the taxpaying unit is still owned by the unit after the sale of public housing to individuals. The land use tax shall be levied according to the regulations. If the right to the use of land is owned by the individual and used for self occupation, the land use tax may be exempted.

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