1. Is the cultivated land occupation tax paid every year?

1. The cultivated land occupation tax is levied once and is not paid every year. Cultivated land occupation tax is a one-time tax levied by the state on units and individuals who occupy cultivated land to build houses or engage in other non-agricultural construction, based on the actual occupied cultivated land area and the prescribed tax amount. Farmland occupation tax falls under the category of behavioral tax. Farmland occupation tax is a tax levied in my country on units or individuals who occupy farmland to build houses or engage in non-agricultural construction.

2. Legal basis: Article 3 of the "Farmland Occupation Tax Law of the People's Republic of China"

The cultivated land occupation tax is calculated based on the area of ??cultivated land actually occupied by the taxpayer. The applicable tax amount is levied in one lump sum according to the regulations. The tax payable is the square meter of cultivated land actually occupied by the taxpayer multiplied by the applicable tax amount.

Article 4

The amount of cultivated land occupation tax is as follows:

(1) Areas with per capita cultivated land not exceeding one mu are divided into counties, autonomous counties, and districts without districts. The unit of city or municipal district, the same below, is 10 to 50 yuan per square meter;

(2) In areas where the per capita cultivated land exceeds one mu but does not exceed two acres, the fee per square meter is 8 Yuan to forty yuan;

(3) In areas where the per capita cultivated land exceeds two acres but does not exceed three acres, the per square meter is six to thirty yuan;

(4) In areas with more than three acres of cultivated land per capita, the price per square meter ranges from 5 yuan to 25 yuan.

The applicable tax amount for cultivated land occupation tax in each region shall be proposed by the people's government of the province, autonomous region, or municipality directly under the Central Government within the tax amount specified in the preceding paragraph based on the per capita cultivated land area and economic development, and shall be submitted to the people's congress at the same level. The Standing Committee decides and reports it to the Standing Committee of the National People's Congress and the State Council for record. The average tax amount applicable to farmland occupation tax in each province, autonomous region, and municipality directly under the Central Government shall not be lower than the average tax amount specified in the "Average Tax Amount of Farmland Occupation Tax in All Provinces, Autonomous Regions, and Municipalities" attached to this Law.

2. What are the procedures for collecting cultivated land occupation tax?

1. Taxpayers should fill in the tax return form at the county, city, or district local taxation department according to the territorial principle;

2. The county, city, and district local tax authorities verify the taxable area, tax payable, and fill in the "Tax Custody Funds" account number. The local tax authorities at the city and county levels shall retain the declaration form and submit the remaining two copies directly to the province along with the construction land approval materials. The collection window of the local taxation bureau in the provincial land department. The taxpayer shall prepay the tax in the tax custody fund account opened in the bank according to the tax payable verified by the local local tax department. The taxpayer shall go to the local local tax department with the payment bank receipt to obtain a special receipt for the tax custody fund;

3. The administrator of the collection window of the Provincial Local Taxation Bureau in the Provincial Land and Resources Department reviews the relevant data on cultivated land occupation tax and sends it to the Provincial Local Taxation Bureau for review and exemption matters;

4. The Provincial Local Taxation Department issues an issue to the Provincial Land and Resources Department Before approving the land use, verify the taxable area and tax amount.