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Farmland Occupation Tax Law of the People's Republic of China

(Adopted at the 7th meeting of the Standing Committee of the 13th National People’s Congress on December 29, 2018)

Article 1: In order to rationally utilize land resources，Strengthen land management，Protect farmland，Enact this law。

Article 2 Occupying cultivated land to construct buildings within the territory of the People’s Republic of China、Structures or units and individuals engaged in non-agricultural construction，A taxpayer of farmland occupation tax，Farmland occupation tax shall be paid in accordance with the provisions of this law。

Occupying farmland to build farmland water conservancy facilities，Failure to pay farmland occupation tax。

Cultivated land as referred to in this law，refers to the land used to grow crops。

Article 3 The cultivated land occupation tax is calculated based on the cultivated land area actually occupied by the taxpayer，Collect one-time payment according to the prescribed applicable tax amount，The amount of tax payable is the actual cultivated land area (square meters) occupied by the taxpayer multiplied by the applicable tax amount。

Article 4 The amount of farmland occupation tax is as follows:

(1) Areas (counties) where the per capita cultivated land does not exceed one mu、Autonomous County、City without districts、Municipal district is the unit，The same below)，10 yuan to 50 yuan per square meter;

(2) Areas with per capita cultivated land exceeding one mu but not exceeding two mu，Eight yuan to forty yuan per square meter;

(3) Areas with per capita cultivated land exceeding two acres but not exceeding three acres，RMB 6 to RMB 30 per square meter;

(4) Areas with more than three acres of cultivated land per capita，RMB 5 dafabet online sports betting appto 25 per square meter。

Applicable tax amounts for farmland occupation tax in various regions，By province、Autonomous Region、The People's Government of the municipality directly under the Central Government shall base on the per capita cultivated land area and economic development, etc.，Proposed within the tax range specified in the preceding paragraph，Report to the Standing Committee of the People’s Congress at the same level for decision，Also reported to the Standing Committee of the National People’s Congress and the State Council for filing。Provinces、Autonomous Region、Average level of applicable tax amount for farmland occupation tax in municipalities，Not less than the "provinces" attached to this law、Autonomous Region、The average tax amount stipulated in the "Average Tax Amount Table for Municipal Farmland Occupation Tax"。

Article 5 In areas where per capita cultivated land is less than 0.5 acres，Province、Autonomous Region、Municipality can be based on local economic development，Appropriately increase the applicable tax amount of farmland occupation tax，However, the increase shall not exceed 50% of the applicable tax amount determined in Paragraph 2 of Article 4 of this Law。The specific applicable tax amount shall be determined in accordance with the procedures specified in paragraph 2 of Article 4 of this Law。

Article 6 Occupying basic farmland，The local applicable tax amount shall be determined in accordance with Article 4, Paragraph 2 or Article 5 of this Law，Additional levy of 150%。

Article 7 Military Facilities、School、Kindergarten、Social welfare organization、Medical institutions occupy farmland，Exemption from farmland occupation tax。

Railway lines、Highway route、Airport runway、Apron、Port、Wayway、Water conservancy projects occupy farmland，Reduced farmland occupation tax of two yuan per square meter。

Rural residents occupy farmland within the prescribed land use standards to build new self-use residences，Collect farmland occupation tax at half the local applicable tax rate;Among them, rural residents have been approved to relocate，The portion of cultivated land occupied dafabet live casinoby a new self-occupied residence shall not exceed the area of ​​the original homestead，Exemption from farmland occupation tax。

Survivors of rural martyrs、Families of soldiers who died in the line of duty、Disabled military personnel and rural residents who meet the rural minimum living security conditions，Build a new self-occupied residence within the specified land use standards，Exemption from farmland occupation tax。

According to the needs of national economic and social development，The State Council may stipulate other circumstances in which farmland occupation tax is exempted or reduced，Report to the Standing Committee of the National People’s Congress for the record。

Article 8 In accordance with paragraph 1 of Article 7 of this Law、After the second paragraph stipulates exemption or reduction of farmland occupation tax，The taxpayer changed the original land use，No longer exempted or reduced from farmland occupation tax，The cultivated land occupation tax shall be paid according to the local applicable tax amount。

Article 9 Farmland occupation tax shall be collected by the tax authorities。

Article 10 The time when the tax liability for cultivated land occupation tax occurs is the day when the taxpayer receives the written notice from the natural resources department to handle the procedures for occupying cultivated land。Taxpayers shall declare and pay farmland occupation tax within 30 days from the date of tax obligation。

The natural resources department shall issue a construction land approval letter based on the farmland occupation tax payment certificate or tax exemption certificate and other relevant documents。

Article 11 Taxpayers temporarily occupy farmland due to construction projects or geological surveys，Farmland occupation tax shall be paid in accordance with the provisions of this law。Taxpayers shall reclaim cultivated land in accordance with the law within one year from the date of expiration of the approval period for temporary occupation of farmland，Restore planting conditions，Full refund of farmland occupation tax paid。

Article 12 Occupation of Garden Land、Woodland、Grassland、Farm water utilization land、Cultivation water dafabet online sports betting appsurface、Building buildings on tidal flats in fishing waters and other agricultural lands、Structures or non-agricultural construction，Pay farmland occupation tax in accordance with the provisions of this law。

Occupying the agricultural land specified in the preceding paragraph，The applicable tax amount may be appropriately lower than the applicable tax amount determined in this region in accordance with Article 4, Paragraph 2 of this Law，But the reduction shall not exceed 50%。The specific applicable tax amount depends on the province、Autonomous Region、Proposed by the Municipal People’s Government，Report to the Standing Committee of the People’s Congress at the same level for decision，Also reported to the Standing Committee of the National People’s Congress and the State Council for filing。

Occupying the agricultural land specified in the first paragraph of this article to build production facilities that directly serve agricultural production，Failure to pay farmland occupation tax。

Article 13 The tax authorities shall establish a tax-related information sharing mechanism and work coordination mechanism for cultivated land occupation tax with relevant departments。Natural resources of local people's governments at or above the county level、Agriculture and rural areas、Water conservancy and other relevant departments should regularly provide tax authorities with agricultural land conversion、Temporary land occupation and other information，Assist the tax authorities to strengthen the collection and management of farmland occupation tax。

The tax authorities discover that the taxpayer’s tax declaration data is abnormal or the taxpayer fails to declare taxes within the prescribed time limit，Can be submitted to relevant departments for review，Relevant departments shall issue review opinions to the tax authorities within thirty days from the date of receipt of the review application from the tax authorities。

Article 14 Collection and management of farmland occupation tax，In accordance with the provisions of this Law and the "Tax Collection Administration Law of the People's Republic of China"。

Article 15 Taxpayers、Tax authorities and their staff violate the provisions Dafabet reviewsof this law，Pursuing legal liability in accordance with the "Tax Collection and Administration Law of the People's Republic of China" and relevant laws and regulations。

Article 16 This Law shall come into effect on September 1, 2019。The "Interim Regulations of the People's Republic of China on Farmland Occupation Tax" promulgated by the State Council on December 1, 2007 are abolished at the same time。