Homestead transaction tax

Homestead transaction tax should be paid, and farmland occupation tax should be paid. The specific provisions of farmland occupation tax are as follows: 1. 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. Tax Scope and Tax Standard The tax scope of cultivated land occupation tax includes land owned by the state and collectively used 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. Taxation Method The farmland occupation tax is based on the actual farmland area occupied by the taxpayer, and it is levied in one lump sum according to the prescribed applicable tax standard. Calculation formula of tax payable: tax payable = actual cultivated land area occupied by taxpayers × applicable tax standard 4. Land for military facilities with major tax reduction or exemption provisions (1); 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.