In order to further strengthen the collection and management of farmland occupation tax and provide feasible decision-making basis for higher authorities, the basic situation of the collection and management of farmland occupation tax in our bureau is summarized as follows:

First, the current situation of collection and management

Cultivated land occupation tax is a tax levied on units and individuals who occupy state-owned or collective cultivated land to build houses or engage in other non-agricultural construction by area. The "cultivated land" mentioned here refers to the land where crops are planted, including vegetable fields, gardens, flower beds, nurseries, tea gardens, orchards, mulberry fields and other land where economic trees are planted. Cultivated land or agricultural land belonging to the above-mentioned scope in the three years before occupation is also within the scope of farmland occupation tax collection, and cultivated land occupied by military facilities, schools, hospitals, kindergartens and nursing homes is exempt from farmland occupation tax. According to the unified arrangement of the Municipal Bureau, our bureau officially took over the management of farmland occupation tax collection from the financial department in May 20 12, strengthened the collection and management in strict accordance with the business process, and organized the warehousing. The basic situation is as follows:

1, collection. After the county bureau took over the management of farmland occupation tax collection from the financial department, it actively made a follow-up handover with the county finance bureau, timely organized front-line personnel to seriously study the relevant business knowledge of farmland occupation tax, organized training, analyzed and studied the current situation of our bureau's collection and management, and timely organized the tax storage in accordance with the principle of "strengthening collection and management, plugging loopholes, collecting all taxes and exempting all taxes", and included the collected farmland occupation tax in 20 12 * *.

4.85%.20 17, the cultivated land occupation tax was 570,000 yuan, and the collection area was 10367 square meters, accounting for 0.45% of the total annual tax revenue, a decrease of 4120,000 yuan and a decrease of 87.66%.

2. Collection standards. In order to effectively strengthen and standardize the collection and management of farmland occupation tax in our county, and promote the intensive and economical use of land, according to the relevant provisions of the Measures for the Implementation of Farmland Occupation Tax in Gansu Province, combined with the actual situation of our county, the Wushan County People's Government issued a special document "Notice of Wushan County People's Government Office on Strengthening the Collection and Management of Farmland Occupation Tax" on July 3, 2065 (Wu Zhengban [201] No.66) (2) occupied dry land 12 yuan/m2; (3) occupying 8 yuan/square meter of other agricultural land such as grassland, farmland water conservancy land, aquaculture water surface, fishery water beach, etc.; (4) the occupation of basic farmland is increased by 50% on the basis of the applicable tax standard; (5) 2 yuan/m2 of cultivated land occupied by railway lines and highway lines; (6) rural residents in the household registration location in accordance with the provisions of the approval.

The standard of building self-occupied housing occupies cultivated land, and the local applicable tax rate is halved.

3. Collection management measures. For a long time, the financial department has been responsible for the collection and management of farmland occupation tax. As a staff member of the tax authorities, I have never been exposed to this business, so there are widespread phenomena such as unclear understanding, poor business, lack of experience and poor management. Due to the shortage of front-line personnel, aging personnel structure, different business levels and other factors, our bureau has not formed an effective collection and management method since it took over the collection and management of farmland occupation tax. Or mainly rely on the county land bureau, finance bureau and other land management agencies, when handling land registration procedures, issuing approval documents for construction land, and collecting land transfer fees, use the restraint mechanism of tax collection or the "first tax certificate" system to collect farmland occupation tax, which has great limitations and small collection and management efforts. First, some tax collectors don't know enough about farmland occupation tax, and the publicity is not in place or even done well, which makes taxpayers don't know about paying farmland occupation tax, which makes it difficult to collect and has poor results. Second, there is no breakthrough in the collection of farmland occupation tax by farmers occupying farmland and building their own houses. The main reason is that such taxpayers are not aware of paying taxes, and it is difficult, costly and difficult to use the power of tax authorities to organize the collection. County Land and Resources Bureau or Township People's Government, as the management organ of homestead, has not effectively supervised the approval and construction of homestead, and there is no strict application and approval process. The phenomenon of farmers' disorderly construction and illegal construction is widespread, which is arbitrary and impossible to collect taxes. Third, as an inspection department, it does not attach great importance to farmland occupation tax in the process of tax inspection, and the phenomenon of not checking or checking is not strong. There is no effective crackdown on illegal acts of not paying or underpaying farmland occupation tax, and the deterrence is not strong.

Two, the difficulties and problems in the process of collection and management

1, tax-related information * * * is not easy to enjoy, and the tax source is unclear. In the past, farmland occupation tax was collected by the financial department, and land transfer, transfer and other land changes had to go through the county finance bureau to collect land transfer fees. Even if the land transfer fee is not involved, the land department can timely transmit the tax-related information to the county finance bureau. When handling the land registration procedures and issuing the approval letter for construction land, the "first tax certificate" system is put in place. The county finance bureau can timely organize the farmland occupation tax to be fully put into storage, and the collection cost is relatively small, with remarkable effect. After the tax authorities took over the collection of farmland occupation tax, due to the imperfect system of regular communication and coordination between the land management authorities such as finance, land and taxation, the immature system of comprehensive tax administration, the imperfect mechanism of tax-related information sharing, the inadequate implementation of the "first tax certificate" system, and the basic disconnection between land expropriation and land collection, the tax authorities could not grasp the tax-related information of farmland occupation tax in time and accurately, and the tax sources were unclear, which made it difficult to collect.