State-owned enterprises need to pay property tax and land use tax. Property tax is a kind of tax levied on property owners or operators based on the price of the property or the rental income of the property as the object of taxation. The taxpayer of the property tax is the owner of the house.
If the property right belongs to the state, it will be paid by the management unit; urban land use tax is a kind of tax levied on state-owned land as the object of taxation, taking the actual area of the occupied land unit as the taxing standard, and levying a tax according to the specified tax amount on the units and individuals who have the right to use the land.
Extended information:
. p>There are two main types of concessions:
One, the state budget revenue and expenditure units of self-use land tax exemption
The second, the state-owned key support projects tax exemption
Can be studied in conjunction with the property tax and the use of vehicles and vessels tax.
I. Tax exemption for land used by state budget revenue and expenditure units
1. Land used by state organs, people's organizations and the military. But if it is rented out, business use is still subject to land use tax.
2. The land used by the units which are allocated by the state financial department for business expenses.
3. Religious temples, parks and scenic spots. Business land is not exempted.
4. Land for public **** such as municipal streets, squares and green zones.
5. Production land directly used for agriculture, forestry, animal husbandry and fishery.
Baidu Encyclopedia-Land Use Tax