Does sugarcane field belong to the scope of farmland occupation tax collection?

Cultivated land occupation tax is a one-time tax levied by the state on units and individuals who occupy cultivated land to build houses or engage in other non-agricultural construction according to the actual area of cultivated land occupied and the prescribed tax amount. Farmland occupation tax belongs to the category of behavior tax. Cultivated land occupation tax is a tax levied on units or individuals that occupy cultivated land to build houses or engage in non-agricultural construction in China.

Charge range

The collection scope of farmland occupation tax includes state-owned and collective-owned farmland occupied by taxpayers for building houses or engaging in other non-agricultural construction.

The so-called "cultivated land" refers to the land where crops are planted, including vegetable fields and gardens. Among them, the garden includes flower beds, nurseries, tea gardens, orchards, mulberry gardens and other land for planting economic trees.

Occupation of agricultural land such as fish ponds for building houses or engaging in other non-agricultural construction is also regarded as occupation of cultivated land, and farmland occupation tax must be levied according to law. If non-agricultural construction occupies beaches, grasslands, water surfaces and forest land that have been developed for planting and breeding, the provinces, autonomous regions and municipalities directly under the Central Government shall determine whether to levy farmland occupation tax according to the specific situation according to the principle of protecting land resources and ecological balance.

In addition, cultivated land or agricultural land belonging to the above-mentioned scope within the first three years of occupation is also regarded as cultivated land.

To sum up, the cultivated land occupation tax should also be levied on sugarcane fields. It is best to consult the local tax authorities for details.