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What Is The Tax Payment Place For Land Use Tax?

2007/6/25 13:10:00 40388
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Taxpayers shall pay the land use tax to the competent tax authorities at the locality of the independent accounting unit (where the person should be in the place of the land).

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What Are The Taxpayers Of Land Use Tax?

Land use tax shall be paid by units or individuals who have the right to use land in cities, counties, towns, industrial and mining areas. Where a taxpayer with the right to use land is not in the place where the land is located, the tax shall be paid by the escrow or the actual user; if the right to use the land is not determined or the dispute is not settled, the actual user shall pay the tax; and the right to the use of the land shall be shared by all the parties concerned.