Specifically, if a taxpayer temporarily occupies cultivated land due to construction projects or geological exploration, it shall report and pay the cultivated land occupation tax to the local tax authorities within 10 days from the date of expiration of the temporary occupation of cultivated land. If the taxpayer reclaims and restores the planting conditions within one year from the date of approval of the expiration of the temporary occupation of cultivated land, the paid farmland occupation tax will be refunded in full.
To sum up, the tax payment period of farmland occupation tax is mainly determined according to the time when taxpayers actually occupy farmland, including temporary occupation and long-term occupation. Taxpayers should declare and pay farmland occupation tax in a timely manner in accordance with the regulations, and eligible taxpayers can apply for refund of the tax paid.
Legal basis:
Article 13 of the Farmland Occupation Tax Law of People's Republic of China (PRC) stipulates: "Taxpayers who temporarily occupy farmland due to construction projects or geological exploration shall pay farmland occupation tax in accordance with the provisions of this Law. If the taxpayer reclaims and restores the planting conditions according to law within one year from the date of expiration of the approval period for temporary occupation of cultivated land, the paid cultivated land occupation tax will be refunded in full. "
Article 18 of the Measures for the Implementation of the Farmland Occupation Tax Law of People's Republic of China (PRC) stipulates: "Taxpayers who need to temporarily occupy farmland due to construction projects or geological exploration shall declare and pay farmland occupation tax in accordance with the provisions of these Measures within 30 days from the date when the application for temporary land use is approved. If the taxpayer reclaims and restores the planting conditions according to law within one year from the date of expiration of the approval period for temporary occupation of cultivated land, the paid cultivated land occupation tax will be refunded in full. "