1. What is the nature of storage land?
1. The storage land belongs to industrial land.
2. National, provincial (autonomous regions and municipalities directly under the Central Government) and local storage, transit, foreign trade, supply and other warehouses, oil depots, material yards and their ancillary equipment belong to storage land.
3. Legal basis: Provisional Regulations of the People's Republic of China on Assignment and Transfer of Urban State-owned Land Use Rights.
Article 8 Transfer of land use right refers to the act that the state, as the land owner, transfers the land use right to the land user within a certain period of time, and the land user pays the land use right transfer fee to the state.
A transfer contract shall be signed for the transfer of land use rights.
Twelfth land use rights transfer the maximum number of years according to the following purposes:
(1) seventy years of residential land;
(2) fifty years of industrial land;
(three) fifty years of land for education, science and technology, culture, health and sports;
(4) Forty years for commerce, tourism and entertainment;
(5) Fifty years of comprehensive or other land use.
Second, how to collect the land use tax for storage land
1. Land use tax is calculated and levied according to the actual land area occupied by taxpayers and the prescribed tax amount. 2. Its calculation formula is: annual payable land use tax = actual occupied land area × applicable tax amount per unit. 3. Monthly payable land use tax = annual payable land use tax12.
2. Land use tax, also known as urban land use tax, is a local tax. Land use tax is levied by the tax authorities at or above the county level where the land is located, and the tax basis is the land area. The land use tax of storage land is still a kind of land use tax in the final analysis, so the calculation method is the same as the land use tax.
In the above, we have made a comprehensive introduction on how to levy land use tax on storage land. We can know that storage land is a form of land use, so tax payment conforms to the general land use tax collection regulations.