Cultivated land occupation tax refers to the tax that land users should pay to the state when occupying cultivated land. Taxpayers need to file tax declarations with local tax authorities at or above the county level within the prescribed time and pay corresponding taxes.
The farmland occupation tax refers to the tax that land users should pay to the state when occupying farmland. It is an important policy in my country to ensure agricultural production and maintain food security. According to the provisions of the Land Management Law of the People's Republic of China, units and individuals occupying cultivated land shall pay cultivated land occupation tax in accordance with the law. Taxpayers need to submit tax declarations to the local tax authorities at or above the county level within the prescribed time and pay the corresponding taxes. The specific operation process is: fill in the tax form, submit relevant materials in accordance with regulations, and pay the tax due. The filing deadline and payment deadline vary according to the specific regulations of the local tax authorities. Taxpayers need to read the relevant regulations carefully and declare and pay taxes in a timely manner. If a taxpayer finds that he or she has not paid the farmland occupation tax that should be paid, he should pay it back and file a declaration as soon as possible. Those who fail to declare in accordance with regulations or make false declarations will be fined and bear legal liability in accordance with the law. At the same time, you should carefully check the information filled in when declaring to ensure that the information is complete and accurate and avoid filling in errors.
Under what circumstances can I be exempted from paying farmland occupation tax? According to relevant national policies, the following situations are exempt from paying farmland occupation tax: 1. Farmland occupied by major water conservancy, transportation, municipal public facilities and other construction projects approved by relevant national departments; 2. Major military, scientific research, industry and land resources projects approved by the State Council Cultivated land occupied by other units for construction; 3. Cultivated land occupied by public welfare lands such as ordinary roads, squares, sports venues, etc.
Arable land is an important material basis for food production and plays an irreplaceable role in economic and social development. In order to ensure the rational use of cultivated land resources, the state levies cultivated land occupation tax on cultivated land occupiers. Taxpayers need to file tax declarations with local tax authorities within the prescribed time, pay corresponding taxes, comply with relevant regulations, and make tax payments as soon as possible.
Legal basis:
Article 1 of the "Implementation Measures of the People's Republic of China's Farmland Occupation Tax Law" is for the purpose of implementing the "People's Republic of China's Farmland Occupation Tax Law" 》 (hereinafter referred to as the Tax Law), formulates these Measures.