What is the deed tax for farmland occupation?

Deed tax is a tax levied on the owners when the ownership of land and houses is transferred. The current Provisional Regulations on Deed Tax in People's Republic of China (PRC) came into effect on June 1997+ 10/day. Taiwanese-invested enterprises that have acquired the ownership of land and houses in China shall pay the deed tax according to law. The above-mentioned ways to obtain land and house ownership include the following: transfer of state-owned land use rights, transfer of land use rights (including sale, gift and exchange), and sale, gift and exchange of houses. Transfer of land and house ownership in the following ways shall be regarded as land use right transfer, house sale or house gift, and deed tax shall be levied: land and house ownership shall be invested as shares, debt shall be paid by land and house ownership, land and house ownership shall be inherited in the form of winning prizes, and land and house ownership shall be inherited in the form of purchasing houses in advance or raising funds in advance. The deed tax is subject to a proportional tax rate of 3%-5%.

Deed tax is a kind of property tax levied on real estate whose ownership has changed. Taxable scope includes: sale, donation and exchange of land use rights, house sale, house donation and house exchange.

Deed tax refers to the tax levied on the contract, which belongs to the property transfer tax and is paid by the property heir. The contracts involved in deed tax, including the assignment or transfer of state-owned land use rights and the transfer of house ownership, should be called the transfer of land and house ownership such as house sale, gift and exchange. Besides buying, selling, giving and exchanging, there are many ways to transfer the ownership of a house. Among them, there are two kinds of common house ownership transfer, which need to pay deed tax: winning prizes for special contributions, and the prizes are land or house ownership; Or buy an auction house in advance or raise money to build a house in advance. As long as you own a house, it is equivalent to buying and selling a house.

Deed tax is an important local tax. Where land and housing transactions take place, whoever transfers all ownership must pay taxes according to law. At present, deed tax has become a fixed source of local fiscal revenue, and local deed tax revenue is rising rapidly all over the country.

The ownership transfer methods of various types of land and houses are different, and the deed tax pricing methods are also different.

There are four kinds of tax basis for deed tax:

First, according to the transaction price. The transaction price is finalized by both parties to form a contract, and the tax authorities directly calculate the tax accordingly. This pricing method is mainly applicable to the transfer of state-owned land use rights, the sale of land use rights and the sale of houses.

The second is calculated according to the market price. Land and house prices are by no means static. For example, after Beijing became the host city of the 2008 Olympic Games, the land price of the Olympic Village soared immediately. When the land use right and the house in this lot are given away, the pricing basis can only be the market price, not the original value of the land or house.

Third, it is based on the exchange price difference between land and housing. With the rise of the second-hand housing market, changing houses has entered people's lives. If the price of house A is 300,000 yuan and the price of house B is 400,000 yuan, and the two houses are exchanged, the calculation of deed tax is naturally the difference between the two houses, that is, 6,543,800 yuan. Similarly, the exchange of land use rights should be based on the price difference. In the equivalent exchange, the price difference is zero, which means that both parties are exempt from deed tax.

Fourth, pricing according to land revenue. This situation is not often encountered. Suppose that in 2000, the state allocated the land use right of unit A to unit B, and three years later, with permission, unit B transferred the land. Then, unit B will pay deed tax, and the tax basis is land income, that is, the income from the transfer of land use rights by unit B.

Tax object: the land value-added tax is paid by the transferor and the deed tax is paid by the transferee.

First, the transfer of land use rights shall be borne by the undertaker.

Two, the transfer of land use rights, in addition to considering the land value-added tax, the other by the contractor to pay deed tax.

3. Housing sales: 1. Paying debts with real estate or exchanging houses in kind.

2. Use real estate for investment or equity transfer.

3. Buying a house, demolishing materials and rebuilding a new house must be taxed according to the regulations.

Four, the housing donor does not pay land value-added tax, but the donee should pay deed tax.

Verb (abbreviation of verb) Housing exchange When calculating deed tax, it is a key point to pay attention to whether or not to transfer ownership.

In the design of tax rate, deed tax adopts amplitude proportional tax rate. At present, China adopts the range of 3%-5%, which is a policy formulated by the state. All provinces, autonomous regions and municipalities directly under the Central Government can determine the applicable tax rates within this scope. The Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China issued a notice, starting from 1 August/September 19991day, if individuals purchase ordinary houses for their own use, the deed tax will be temporarily reduced by half.

Calculation of tax payable

1, the transfer of state-owned land use rights, the sale of land use rights and the sale of houses are subject to the transaction price.

2, the land use right gift, housing gift, approved by the tax authorities with reference to the sale of land use rights, housing sales market price.

3. When the exchange price is equal, the deed tax shall be exempted; When the exchange price is not equal, the party who pays more money, physical objects, intangible assets or other economic benefits pays the deed tax.

4, housing ancillary facilities deed tax basis (new supplementary content this year):

(1) If the land use right and the ownership of the house are purchased by stages, the deed tax shall be levied according to the total price agreed in the contract.

(2) If the ownership of the ancillary facilities of the house is priced separately, the deed tax shall be levied according to the applicable tax rate determined locally; If the house is uniformly priced, the same deed tax rate as the house shall apply.

tax preference

I. General Provisions on Deed Tax Preference

1. State organs, institutions, social organizations and military units that inherit land and houses for office, teaching, medical care, scientific research and military facilities are exempt from deed tax.

2 urban workers in accordance with the provisions of the first purchase of public housing, exempt from deed tax.

3. If the house is bought back due to the loss of the house due to force majeure, it shall be reduced or exempted as appropriate.

Second, the special provisions

1, enterprise company system reform

Generally speaking, if the undertaker has no preferential policies, the deed tax will be levied; It should also be noted that non-taxation and tax exemption are different concepts.

In the transformation of enterprise company system, the original enterprise land and housing ownership is exempted from deed tax.

2, enterprise equity restructuring

In the transfer of equity, units and individuals bear the equity of enterprises, and the ownership of land and houses of enterprises is not transferred, and deed tax is not levied.

However, in the process of capital increase and share expansion, if the shares are subscribed by land use rights, the undertaker shall pay the deed tax.

State-owned and collective enterprises implement the "transformation of enterprise joint-stock cooperative system". Workers buy out enterprise property rights, or transfer part of the property rights to employees, or transform the original enterprise into a joint-stock cooperative enterprise through employee investment. The transformed joint-stock cooperative enterprise bears the ownership of the original enterprise land and houses and is exempt from deed tax.

3. Merger and division of enterprises

(1) If two or more enterprises are merged and transformed into one enterprise according to the law and the contract, if the merged enterprise assumes the ownership of the land and houses of the original merged parties, the deed tax shall be exempted.

(2) The enterprise is divided into two or more enterprises with the same investment subject according to the law and the contract, and the derivative party and the new party inherit the ownership of the original enterprise's land and house, and no deed tax is levied.

4. Enterprise sales

State-owned and collective enterprises are sold, and the legal person of the sold enterprise is cancelled, and the buyer properly resettles more than 30% of the employees of the original enterprise, and the deed tax is levied by half on the ownership of the purchased enterprise land and house; All employees of the original enterprise are exempt from deed tax.

5, enterprise closure, bankruptcy

If the creditor pays off the debt with the ownership of the land and house of the closed or bankrupt enterprise, the deed tax shall be exempted; Non-creditors who undertake the closure of the land and housing ownership of bankrupt enterprises, who properly resettle more than 30% of the employees of the original enterprises, will be subject to deed tax reduction by half; All employees of the original enterprise are exempt from deed tax.

6, housing ancillary facilities (new this year)

To undertake the ownership or land use right of ancillary facilities related to the house (such as parking spaces and garages), the deed tax shall be levied in accordance with the provisions of deed tax laws and regulations; No deed tax shall be levied on those that do not involve the transfer of land use rights and house ownership.

7. Inherit the ownership of land and houses.

The legal heir inherits the ownership of land and houses, and no deed tax is levied;

Non-legal heirs have to collect deed tax.

8. Others

The State Council approved the implementation of debt-to-equity swap enterprises, the newly established company after debt-to-equity swap inherits the original enterprise land and housing ownership and is exempt from deed tax.

In the process of enterprise restructuring and reorganization, if the ownership of land and houses is transferred free of charge between enterprises belonging to the same investor, no deed tax will be levied.

Collection and management of deed tax

First, the time when the tax obligation occurs

The time when the deed tax obligation occurs is the day when the taxpayer signs the land and house ownership transfer contract, or the day when the taxpayer obtains other certificates with the nature of the land and house ownership transfer contract.

Second, the deed tax collection and management

You have to pay the deed tax before you can go through the transfer formalities, that is, sign the deed certificate first and then apply for the certificate.

contract tax

A tax levied on the heirs of real estate when the ownership of real estate such as land and houses is transferred and the parties conclude a contract. Deed tax not only has the same nature and function as other taxes, but also has the function of proving the legitimacy of property rights of real estate owners. When collecting taxes, the tax authorities must first find out the legality of the transfer of property rights before granting tax payment, and issue a new property right certificate as proof of the legality of property rights.

Characteristics of deed tax:

1, deed tax belongs to property transfer tax.

2. The deed tax shall be paid by the real estate undertaker.

Second, the cultivated land occupation tax

What is farmland occupation tax?

Cultivated land occupation tax is a tax levied on units and individuals that occupy cultivated land to build houses and engage in non-agricultural construction.

Taxpayer of farmland occupation tax

The Provisional Regulations of the People's Republic of China on Farmland Occupation Tax stipulates that all units and individuals who occupy farmland for building houses or engage in other non-agricultural construction in China are taxpayers of farmland occupation tax. See the following resources for the full text of the Provisional Regulations of the People's Republic of China on Farmland Occupation Tax.

The scope of farmland occupation tax

The scope of farmland occupation tax collection includes state-owned and collective-owned farmland used for building houses or other non-agricultural construction (land that has been used for planting crops in the previous three years is also regarded as cultivated land). The cultivated land specifically included in the scope of farmland occupation tax collection is:

(1) Land for growing food crops and cash crops. Including grain fields, cotton fields, hemp fields, tobacco fields, sugarcane fields, etc.

(2) vegetable fields. That is, the land used to grow various vegetables;

(3) Gardens. Including nurseries, flower beds, tea gardens, orchards, mulberry gardens and other land for planting economic trees;

(4) fish ponds;

(5) Other agricultural land. For example, beaches, grasslands, water surfaces and woodlands developed for planting and breeding.

Farmland occupation tax rate

Cultivated land occupation tax shall be subject to the regional differential quota tax system based on quantity, with the tax amount per unit area as the collection standard. Considering the unbalanced economic development among regions in China and the great difference in the amount of cultivated land occupied per capita, the Provisional Regulations of the People's Republic of China divides the tax standard into four levels according to the area of cultivated land occupied per capita. The specific provisions are as follows:

(1) In areas with per capita arable land below 1 mu (including 1 mu), 2- 10 yuan per square meter;

(2) Cultivated land per capita 1-2 mu (including 2 mu), area 1.6-8 yuan per square meter;

(3) 2-3 mu of arable land per capita (including 3 mu), per square meter 1.3-6.5 yuan;

(4) The area with per capita arable land of more than 3 mu is per square meter 1-5 yuan.

For special economic zones, areas with developed science and technology and areas with little arable land per capita, the tax standard may be appropriately raised, but the maximum tax amount shall not exceed 50% of the above provisions.

Calculation of farmland occupation tax

Cultivated land occupation tax is based on the cultivated land area actually occupied by taxpayers, and is calculated and collected at one time according to the prescribed tax rate.

Exemption of farmland occupation tax

(1) According to the relevant policies and regulations of farmland occupation tax, the following farmland approved for requisition is exempted from farmland occupation tax:

A. land for military facilities of the army.

B, the railway line. Refers to the railway line and its two sides and along the reserved land for loading and unloading stations, freight yards and warehouses.

C runways, aprons and necessary open spaces in civil airports, as well as airport terminals, towers and radar facilities.

D, explosive magazine. Refers to the special warehouse for explosives of the national material reserve department and the land necessary to ensure safety.

E. school It refers to the teaching rooms, laboratories, playgrounds, libraries, offices, canteens and dormitories for teachers and students in full-time universities, middle schools and primary schools (including schools run by departments and enterprises).

F, hospital. Including troops and departments, enterprise staff hospitals, health centers, medical stations and clinics.

G. land for nursing homes and kindergartens.

H, funeral home, crematorium land.

1. Land for farmland water conservancy facilities that directly serve agricultural production.

J reservoir immigrants, victims and refugees who occupy cultivated land to build houses can be given one-time tax-free care.

(2) According to the relevant policies and regulations of farmland occupation tax, the following taxpayers can enjoy the tax reduction and care of farmland occupation tax:

First, rural residents (referring to farmers in agricultural registered permanent residence, including fishermen and herders) occupy cultivated land to build new houses within the prescribed land use standards, and the deed tax shall be levied by half according to the regulations;

B, for the families of rural revolutionary martyrs, disabled revolutionary servicemen, lonely old people, and farmers living in revolutionary base areas, ethnic minority areas and remote and poor mountainous areas, if it is really difficult to pay taxes within the prescribed land use standards, the taxpayer shall apply, and after being examined by the township (town) people's government and approved by the county people's government, it may be given relief and care;

C cultivated land occupied by highway construction can be levied at a low limit within the applicable tax amount stipulated in the provisional regulations. If the state adopts the method of replacing vibration with industry to build roads in old, underdeveloped, frontier and poverty-stricken areas, the financial departments (bureaus) of provinces, autonomous regions and municipalities directly under the Central Government shall examine the tax payment difficulties, put forward specific opinions, and give tax reduction and care as appropriate after reporting to the Ministry of Finance for approval;

D welfare factories run by civil affairs departments should be carefully investigated and verified. If there are indeed disabled people in employment, tax relief can be given as appropriate according to the proportion of disabled workers in the factory.

Collection method of farmland occupation tax

The Provisional Regulations of the People's Republic of China on Farmland Occupation Tax stipulates that farmland occupation tax shall be collected by financial organs at all levels. At present, according to different situations, all localities mainly adopt four ways: tax payment in advance, joint office, land grant at the same level, land resumption at the same level and bank deduction.

The Provisional Regulations of the People's Republic of China on Farmland Occupation Tax was promulgated by the State Council on June 5438+February 1 day, 2007, and came into force on June 5438+ 10/day, 2008. 1 987 April1the State Council issued the "Provisional Regulations of the People's Republic of China on Farmland Occupation Tax" shall be abolished at the same time.