Article 1 These Measures are formulated in accordance with the Provisional Regulations of the People's Republic of China on Farmland Occupation Tax (hereinafter referred to as the Regulations) and combined with the actual situation of the autonomous region. Article 2 Units and individuals that occupy cultivated land for building houses or engage in non-agricultural construction within the administrative area of this autonomous region are taxpayers of cultivated land occupation tax, and shall pay cultivated land occupation tax in accordance with the Regulations and these Measures. Article 3 The applicable tax amount of farmland occupation tax in counties (cities, districts) shall be implemented in accordance with the Table of Applicable Tax Amount of Farmland Occupation Tax in Guangxi Zhuang Autonomous Region attached to these Measures. Article 4 The taxable amount of farmland occupation tax shall be based on the actual farmland area occupied by taxpayers, and shall be levied at one time according to the applicable tax amount stipulated in the Regulations and these Measures. Article 5 The provisions of Article 3 of these Measures shall apply to economic and technological development zones and economically developed areas with little arable land per capita. Article 6 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 Article 3 of these Measures. Article 7 Where residential construction or non-agricultural construction occupies forest land, grassland, farmland water conservancy land, aquaculture water surface, fishery water beach and other agricultural land, the farmland occupation tax shall be levied by half according to the local applicable tax stipulated in Article 3 of these Measures. Eighth rural residents approved, in accordance with the provisions of article third of these measures, farmland occupation tax levied by half. Article 9 Farmland occupation tax shall be collected by local tax authorities. Article 10 If a taxpayer restores the original state of the occupied cultivated land within the period of approving the temporary occupation of cultivated land, he may apply to the local competent local tax authorities for refund of the paid cultivated land occupation tax on the basis of the confirmation document of restoring the original state of the cultivated land issued by the local land administration department. Eleventh farmland occupation tax collection and management in accordance with the "People's Republic of China (PRC) tax collection and management law", "Provisional Regulations of the people's Republic of China on farmland occupation tax", "Provisional Regulations of the people's Republic of China on farmland occupation tax implementation rules" and these measures. Article 12 These Measures shall come into force as of the date of promulgation. 1987 The Measures for the Implementation of Farmland Occupation Tax in Guangxi Zhuang Autonomous Region promulgated by the People's Government of Guangxi Zhuang Autonomous Region on September 28th shall be abolished at the same time.
After the implementation of the "Regulations" and before the implementation of these measures, the applicable tax amount of farmland occupation tax shall be implemented in accordance with these measures.
Attachment:
Applicable tax table of cultivated land occupation tax in Guangxi Zhuang Autonomous Region
Unit: Yuan/m2
\ Applicable tax amount
\
\
Taxes applicable to administrative units \ County-level administrative units
302520 15 Nanning city
Xingning District, Qingxiu District,
Xixiangtang Jiangnan District
District, Liangqing District, Yong
Ningqu, Hengxian and Bin
Yangxian county
Wuming county, Shanglin
County, Longan County,
mashan county
Liuzhou city
Chengzhong district, Yufeng district,
Liunan District, Liubei District,
Liujiang county, Liucheng county,
Luzhai Furniture and Rong 'an in Sanjiang Dong Autonomous County
Miao nationality in Rongshui county
autonomous county
Guilin city
Xiufeng district, overlapping color district,
Xiangshan district, Qixing district,
Yanshan District, lingchuan county,
Xing 'an quanzhou county,
Yongfu County, Guanyang County,
Longsheng autonomy of all ethnic groups
County, resource county, Ping
Lexian county, Lipu county,
Gongcheng Yao Autonomous County
Yangshuo county forest
Guixian county
\ Applicable tax amount
\
\
Administrative unit \
\ Applicable tax amount for county-level administrative units
30
25
20
15
Wuzhou City
Keywords Wanxiu District, Dieshan District,
Changzhou District, Cangwu County,
Mengshan county, Cenxi City, tengxian
Beihai city
Haicheng District, Yinhai District,
Hepu tieshangang district
county
Fangchenggang city
Port area, Fangcheng area,
Shangsi County, dongxing city
Qinzhou city
Qinnan District, Qinbei District,
Lingshan, Pubei County
Guigang city
Gangbei District, Gangnan District,
Tantang, Pingnan County,
Guiping city
Yulin city
Yuzhou district, Rong county,
Luchuan county, Bobai county,
Xingye County and Beiliu City
Bose city
Youjiang District, Tianyang County,
Tiandong County, Pingguo County,
Napo County, lingyun county
Debao County, Jingxi
County, Leye County,
Tianlin, Longlin County
Autonomous counties of various nationalities,
xilin xian
Hezhou city
Babu District and Zhaoping County
Fuchuan Zhongshan county
Yao Autonomous County
\ Applicable tax amount
\
\
Administrative unit \
\ Applicable tax amount for county-level administrative units
30
25
20
15
Hechi city
Jinchengjiang District, Luocheng District
Mulao Autonomous County,
Autonomy of Maonan nationality in Huanjiang
Nandan County, Fenghuang County
Donglan county,
Bama Yao autonomy
County, Du 'an Yaozi
Governing county and Dahua Yao nationality
Tiane County, Yizhou City and Autonomous County
Laibin city
Xingbin District and Heshan City
Wuxuan Xiangzhou county
County and Jinxiu Yao nationality
Yezi county and Xincheng
county
Chongzuo city
Tiandeng Jiangzhou District
Dafusui county
Xinxian and Ningming
County, Longzhou county,
Sample market