No land use tax is required if the land is occupied without approval.
 Because under normal circumstances, it is necessary to pay the land use tax after legally obtaining the land use right. Since no approval has been obtained, that is to say, the party concerned has not legally obtained the land use right at all, so it is natural to talk about paying the land use tax. In addition, it is illegal to occupy land illegally without approval.
 Legal basis
 Article 342 of the Criminal Law of the People's Republic of China [Crime of illegal occupation of agricultural land] Whoever, in violation of the laws and regulations on land administration, illegally occupies cultivated land, forest land and other agricultural land, changes the use of the occupied land, if the amount is relatively large, resulting in massive destruction of cultivated land, forest land and other agricultural land, shall be sentenced to fixed-term imprisonment of not more than five years or criminal detention and shall also, or shall only, be fined.