成都市区征收土地税始于民国32年(1943年)。在此之前,对房屋占地只收房捐,不收地税。农村土地除了征收田赋契税外,还附征各种附加税。民国30年(1941年),国民政府为抗战之需增加财政收入,下令在未被日寇侵占的城镇开展土地清理。成都市于次年在全市进行了地籍清理(丈量土地面积、登记、发所有权状)、分区分街评定土地等级和对土地分类(分为商业区、住宅区、平民区三类)。其中,商业区依其所处口岸、交通条件、经营效益、地价增值等情况分为五等,并依地类和等级评定标准地价。 Chengdu urban land tax levy began in 32 years (1943). Prior to this, only the housing area of ​​housing donated, no land tax. In addition to rural land levy land tax deed, but also attached to a variety of additional taxes. In the 30 years of the Republic of China (1941), the National Government increased its revenue for the war of resistance against Japan and ordered land clearing in cities and towns that were not invaded by Japanese invaders. In the following year, Chengdu conducted a cadastre clean-up (measurement of land area, registration and ownership of ownership) in the city in the following year. The land classification and classification of land (subdivided into commercial areas, residential areas and civilian areas) were divided into three sub-sections. Among them, the business district according to its port, traffic conditions, operating efficiency, land appreciation and other conditions are divided into five, and according to the class and grade assessment standard land price.