The applicable tax amount of the current farmland occupation tax in Hubei Province is formulated according to the Provisional Regulations of the People's Republic of China on Farmland Occupation Tax, which was implemented in 2008. The average tax amount in Hubei Province is not less than 25 yuan/square meter, and the gas tax grade is set by each province within the average tax amount approved by the state. Hubei Province has determined the cultivated land occupation tax in the whole province as seven grades, and the actual average tax amount is 3 1.59 yuan/square meter.
Hubei Province is located in the middle of China, in the middle reaches of the Yangtze River, bordering Anhui in the east, Chongqing in the west, Shaanxi in the northwest, Jiangxi and Hunan in the south and Henan in the north.