Do I have to pay taxes on real estate analysis? My two brothers. The village allocated 1 foundation to our family.

Farmland occupation tax should be paid.

The specific provisions of farmland occupation tax are as follows:

1. Taxpayer

Taxpayers of farmland occupation tax include all kinds of enterprises, units, individual operators and other individuals who occupy farmland for building houses or engage in other non-agricultural construction (generally excluding foreign-invested enterprises, foreign enterprises and foreigners).

2. Taxation scope and tax standard

The scope of farmland occupation tax collection includes state-owned and collective-owned land for planting crops, as well as newly reclaimed wasteland, leisure land, rotation land and grass-field rotation land.

Farmland occupation tax is levied according to the per capita amount of cultivated land in different regions and the local economic development. The tax standard per square meter of taxable land is as follows: within the county-level administrative area (the same below), the per capita cultivated land is below 1 mu, 2 ~10; Areas with per capita arable land exceeding 1 mu to 2 mu, 1.6 ~ 8 yuan; Areas with per capita arable land exceeding 2 mu to 3 mu, 1.3 ~ 6.5 yuan; Areas with per capita arable land exceeding 3 mu, 1 ~ 5 yuan. Special economic zones, economic and technological development zones and areas with developed economy and little arable land per capita may appropriately raise the applicable tax standards.

In order to coordinate the tax standards in different regions and avoid excessive differences in tax standards between neighboring regions, the Ministry of Finance has approved the average tax standards of all provinces, autonomous regions and municipalities directly under the Central Government, ranging from 2.5 yuan to 9 yuan per square meter.

3. Tax calculation method

Cultivated land occupation tax is based on the cultivated land area actually occupied by taxpayers, and is levied at one time in accordance with the prescribed applicable tax standards. Calculation formula of tax payable:

Taxable amount = cultivated land area actually occupied by taxpayers × applicable tax standard.

4. Main provisions on tax relief

(1) land for military facilities; Railway and airport land; Land for schools and hospitals; Land for farmland water conservancy facilities; Rural residents moved, the original homestead resumed farming, and the new residential land did not exceed the original homestead; Resettlement land for reservoir migrants, victims and refugees can be tax-free.

(2) New residential land for rural residents; Family members of rural revolutionary martyrs, disabled revolutionary soldiers and widowed farmers living in old revolutionary areas, ethnic minority areas and remote and poor mountainous areas have difficulty in paying taxes on new houses within the prescribed land use standards; Welfare factories organized by civil affairs departments for the employment of disabled people; Land for highway construction can be reduced or exempted.

Please consult the local competent tax authorities for details.