If the rural homestead occupies cultivated land, the farmland occupation tax shall be paid. Homestead is not taxed. It should be that the local government departments take advantage of legal loopholes to collect fees indiscriminately.

According to Article 10 of the Provisional Regulations of the People's Republic of China on Farmland Occupation Tax, the farmland occupation tax will be levied by half for new houses occupied by rural residents.

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.

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.