the people's republic of china farmland tax provisional rules
Article 3 Units and individuals that occupy cultivated land for building houses or engage in non-agricultural construction are taxpayers of cultivated land occupation tax and shall pay cultivated land occupation 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.
Article 4 The farmland occupation tax is based on the actual farmland area occupied by taxpayers, and is levied at one time according to the prescribed applicable tax amount. (tax standard)
Article 5 The tax amount of farmland occupation tax is stipulated as follows:
(a) the per capita arable land does not exceed 1 mu (taking the county-level administrative area as the unit, the same below), per square meter 10 yuan to 50 yuan;
(two) per capita arable land 1 mu but not more than 2 mu, from 8 yuan to 40 yuan per square meter;
(three) per capita arable land of more than 2 acres but not more than 3 acres, from 6 yuan to 30 yuan per square meter;
(four) the per capita arable land of more than 3 acres, from 5 yuan to 25 yuan per square meter.
The competent departments of finance and taxation in the State Council determine the average tax amount of all provinces, autonomous regions and municipalities directly under the Central Government according to the per capita arable land area and economic development.
The tax amount applicable to all localities shall be determined by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government within the tax amount range specified in the first paragraph of this article according to local conditions. The average level of applicable tax approved by the people's governments of all provinces, autonomous regions and municipalities directly under the Central Government shall not be lower than the average tax stipulated in the second paragraph of this article.
Article 6 In special economic zones, economic and technological development zones and areas with developed economy and little arable land per capita, the applicable tax amount may be appropriately increased, but the maximum amount shall not exceed 50% of the local applicable tax amount stipulated in the third paragraph of Article 5 of these Regulations.
Article 7 Where basic farmland is occupied, the applicable tax amount shall be increased by 50% on the basis of the local applicable tax amount stipulated in the third paragraph of Article 5 and Article 6 of these Regulations.
Eighth the following circumstances shall be exempted from farmland occupation tax:
(1) Military facilities occupy cultivated land;
(2) Cultivated land occupied by schools, kindergartens, nursing homes and hospitals.
Ninth railway lines, highway lines, airport runways, aprons, ports and waterways occupy cultivated land, and the cultivated land occupation tax shall be levied at the reduced rate of 2 yuan per square meter.
The competent departments of finance and taxation of the State Council, together with the relevant departments of the State Council, may, according to actual needs, exempt or reduce the farmland occupation tax under the circumstances specified in the preceding paragraph and after reporting to the State Council for approval.
Tenth rural residents occupy cultivated land for new houses, and the cultivated land occupation tax shall be levied by half according to the local applicable tax.
Family members of rural martyrs, disabled soldiers, widowed old people and rural residents living in old revolutionary base areas, ethnic minority inhabited areas and remote and poor mountainous areas, if it is indeed difficult to pay farmland occupation tax for new houses built within the prescribed land use standards, the farmland occupation tax may be exempted or reduced after being audited by the local township (town) people's government and reported to the county-level people's government for approval.
Article 11 After the farmland occupation tax is exempted or reduced in accordance with the provisions of Articles 8 and 9 of these Regulations,
Article 12 Farmland occupation tax shall be collected by local tax authorities.
The land management department shall notify the local tax authorities at the same level where the cultivated land is located when notifying the units or individuals to go through the formalities of occupying cultivated land. The land management department shall issue the approval letter for construction land with the relevant documents such as the tax payment certificate or tax exemption certificate of cultivated land occupation tax.
Fourteenth occupation of forest land, grassland, farmland water conservancy land, aquaculture water surface and fishery water beach and other agricultural land for building houses or engaging in non-agricultural construction, farmland occupation tax shall be levied in accordance with the provisions of these regulations.
If the production facilities directly serving agricultural production occupy the agricultural land specified in the preceding paragraph, the farmland occupation tax shall not be levied.
Extended data
Establish an agricultural development fund in the local area with farmland occupation tax revenue; The basic purpose and expenditure scope of the central government after the establishment of the comprehensive agricultural development fund. Mainly includes:
1, which is used for engineering measures such as improving cultivated land quality, transforming middle and low yield fields, building drainage, alkalization, wasteland management, deep ploughing and soil improvement, and fertility improvement;
2, expand the amount of cultivated land, cultivated land, beaches, wasteland, idle wasteland and other expenses;
3, small irrigation and water conservancy projects, irrigation channels, seepage control projects, drilling and other supporting projects construction and renovation costs;
4, in the original cultivated land and the expansion of cultivated land around the implementation of biological measures to protect cultivated land, to create farmland shelterbelts, water conservation and other necessary seeds, seedlings, tools and other financial subsidies;
5, breeding and promotion of fine varieties, the cost of taking advanced agricultural science and technology measures;
6, the implementation of large-scale development projects such as reclamation and improvement of cultivated land projects and the introduction of foreign capital projects required for the preliminary investigation, demonstration, planning and design and other supporting funds;
7, approved by the local people's government, the use of bank loans to develop agricultural land resources projects.
Baidu Encyclopedia-Farmland Occupation Tax