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城镇土地使用税

名词解释题
2021-12-25 12:12
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正确答案

是对在我国境内使用城镇土地的单位和个人,就其实际使用的土地面积从量定额征收的一种税。城镇土地使用税的征税对象是纳税人实际使用的土地,以土地面积为计税依据。城镇土地使用税的征税范围是城市、县城、建制镇和工矿区。城镇土地使用税的纳税人为在城市、县城、建制镇和工矿区范围内使用土地的单位和个人。城镇土地使用税采用地区差别定额幅度税率,按大、中、小城市和县城、建制镇、工矿区分别规定每平方米土地使用税的年应纳税额。


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