If farmland is occupied upon approval, the taxpayer shall be the construction land owner indicated in the approval document for the conversion of agricultural land; If the construction land owner is not indicated in the approval document for agricultural land conversion, the taxpayer shall be the land applicant.
If cultivated land is occupied without approval, the taxpayer shall be the actual land user. Article 4 The farmland occupation tax shall be based on the actual farmland area occupied by taxpayers, and shall be levied at one time according to the prescribed applicable tax amount.
The area of cultivated land actually occupied mentioned in the preceding paragraph includes the area of cultivated land occupied with approval and the area of cultivated land occupied without approval. Article 5 The amount of cultivated land occupation tax shall be based on the county-level administrative region, and the provisions are as follows:
(a) per capita arable land area does not exceed 1 mu, irrigated land per square meter for 24 yuan, dry mountain land per square meter for 16 yuan.
(two) the per capita arable land area of more than 1 mu but not more than 2 mu, per square meter of irrigated land is 16 yuan, and per square meter of upland land is 12 yuan.
(three) the per capita arable land area of more than 2 acres but not more than 3 acres, irrigated land per square meter is 10 yuan, and mountainous dry land per square meter is 8 yuan.
(four) the per capita arable land area of more than 3 acres of areas, irrigated land per square meter for 8 yuan, mountainous dry land per square meter for 4 yuan. Article 6 The cultivated land in urban suburbs with developed economy and per capita cultivated land less than 1 mu shall be levied by 30% on the basis of the applicable tax amount stipulated in Article 5 of these Measures, and by 50% in all districts of Lanzhou City. Seventh occupation of basic farmland, 50% on the basis of the applicable tax stipulated in article fifth of these measures. Eighth railway lines, highway lines, airport runways, aprons, ports and waterways occupy cultivated land, and the cultivated land occupation tax shall be levied at a reduced rate of 2 yuan per square meter. Ninth the following circumstances shall be exempted from farmland occupation tax:
(1) Military facilities occupy cultivated land;
(two) reservoir immigrants, victims in accordance with the provisions of the standard occupation of cultivated land to rebuild their own homes;
(3) Farmland occupied by schools, kindergartens, nursing homes and hospitals.
Business premises in schools, housing for faculty and staff who have obtained property certificates and housing for staff in hospitals occupy cultivated land, and the cultivated land occupation tax shall be paid according to the local applicable tax. Article 10 Rural residents who have been approved to occupy cultivated land in the place where their registered permanent residence is located to build their own houses according to the prescribed standards shall be subject to farmland occupation tax at half the local applicable tax.
Rural residents have been approved to move, and the original homestead has resumed farming. If the cultivated land occupied by new houses does not exceed the area of the original homestead, the cultivated land occupation tax shall be exempted; If the area exceeds the original homestead, the farmland occupation tax will be levied at half of the local applicable tax.
Rural martyrs' families (including martyrs' parents, spouses and children), disabled soldiers, widowed and lonely, and rural residents living in old revolutionary base areas, areas inhabited by ethnic minorities 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 people's government and approved by the county-level people's government. Article 11 After the farmland occupation tax is exempted or reduced in accordance with the provisions of Articles 8, 9 and 10 of these Measures, if the taxpayer changes the original land use, which no longer belongs to the situation of exemption or reduction of farmland occupation tax, it shall pay back the farmland occupation tax according to the actual farmland area occupied by the changed use and the local applicable tax within 30 days from the date of change of use. Article 12 Taxpayers who temporarily occupy cultivated land shall pay cultivated land occupation tax in accordance with the provisions of these Measures. Taxpayers who restore the occupied cultivated land to its original state within the time limit approved for temporary occupation of cultivated land shall fully refund the paid cultivated land occupation tax.
The term "temporary occupation of cultivated land" as mentioned in the preceding paragraph refers to the taxpayer's temporary use of cultivated land within two years due to the needs of construction projects and geological exploration, and the failure to build permanent buildings. Article 13 Where cultivated land is damaged due to pollution, earth borrowing, mining subsidence, etc., the unit or individual that caused the damage shall pay the cultivated land occupation tax by referring to the temporary occupation of cultivated land as stipulated in Article 12 of these Measures. If the cultivated land has not been restored to its original state for more than 2 years, the tax paid will not be refunded. Fourteenth occupation of forest land, grassland, farmland water conservancy land, aquaculture water surface and fishery waters beaches and other agricultural land for building houses or engaging in non-agricultural construction, in accordance with the applicable tax provisions of these measures, the farmland occupation tax will be levied by half. Fifteenth the construction of production facilities that directly serve agricultural production occupies cultivated land or other agricultural land, and farmland occupation tax is not levied. Article 16 Farmland occupation tax shall be collected by local tax authorities. Taxpayers occupying cultivated land or other agricultural land shall declare and pay taxes at the county-level local tax authorities where the cultivated land or other agricultural land is located.
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. Units or individuals that are allowed to occupy cultivated land shall pay cultivated land occupation tax within 30 days from the date of receiving the notice from the land management department. The land management department shall issue the approval letter for construction land with the tax payment certificate or tax exemption certificate of cultivated land occupation tax and other relevant documents.