1. After the land of rural farmers is expropriated, farmers should not pay land occupation tax and land use tax. If farmland is occupied, the first thing to pay is farmland occupation tax. After one year, pay the land use tax. As long as the land is used for business, land use tax must be paid. 2. Cultivated land occupation tax is a one-time tax levied by the state on units and individuals that occupy cultivated land to build houses or engage in other non-agricultural construction according to the actual area of cultivated land occupied and the prescribed tax amount. Farmland occupation tax belongs to the category of behavior tax. Cultivated land occupation tax is a tax levied on units or individuals that occupy cultivated land to build houses or engage in non-agricultural construction in China. Land use tax refers to a tax levied by the tax authorities where the land is located according to the actual land area occupied by the units and individuals who use the land in cities, counties, towns and industrial and mining areas. 3. Exempt from farmland occupation tax (1). (2) Schools, kindergartens, nursing homes and hospitals occupy cultivated land. Tax reduction or exemption of cultivated land occupation (1) The cultivated land occupied by railway lines, highway lines, airport runways, aprons, ports and waterways shall be reduced or exempted according to the tax amount of 2 yuan per square meter. The competent departments of finance and taxation of the State Council may, according to actual needs, exempt or reduce the farmland occupation tax in the circumstances specified in the preceding paragraph after consulting the relevant departments of the State Council and reporting to the State Council for approval. (2) Rural residents occupying farmland for new houses will be subject to farmland occupation tax with local applicable tax rate reduced by half. Family members of rural martyrs, widowed disabled soldiers, old revolutionary base areas, ethnic minority areas and rural residents in remote and poor mountainous areas are exempted or reduced from farmland occupation tax.

Legal objectivity:

Provisional Regulations on Urban Land Use Tax in People's Republic of China (PRC) Article 2 Units and individuals that use land in cities, counties, towns and industrial and mining areas are taxpayers of urban land use tax (hereinafter referred to as land use tax) and shall pay land use tax in accordance with the provisions of these Regulations. The units mentioned in the preceding paragraph include state-owned enterprises, collective enterprises, private enterprises, joint-stock enterprises, foreign-invested enterprises, foreign enterprises and other enterprises and institutions, social organizations, state organs, the military and other units; "Individuals" include individual industrial and commercial households and other individuals.