Measures for the implementation of farmland occupation tax in Liaoning Province

Article 1 These Measures are formulated in accordance with the Provisional Regulations of the People's Republic of China on Farmland Occupation Tax (hereinafter referred to as the Regulations) and combined with the actual situation of our province. Article 2 The collection scope of farmland occupation tax includes the occupation of the following land owned by the state and collectively:

(1) Land for planting grain, economy, feed and green manure crops;

(2) Land for vegetable cultivation;

(3) Nurseries, reed fields and woodlands for cultivating flowers and trees;

(4) Fish ponds and beaches.

Occupation of land used for planting and breeding in the first three years also falls within the scope of taxation. Article 3 All units and individuals who occupy the land listed in the preceding article for building houses or carrying out other non-agricultural production and construction are taxpayers of farmland occupation tax (hereinafter referred to as taxpayers), and shall pay farmland occupation tax in accordance with the Regulations and these Measures. Article 4 The farmland occupation tax shall be calculated on the basis of the land area actually occupied by taxpayers, and shall be levied at one time according to the prescribed tax amount. Article 5 The average tax amount per square meter of occupied land within the municipal area:

(a) Dalian is six yuan and fifty cents;

(2) Shenyang, Anshan, Fushun, Benxi and Yingkou are six yuan;

(3) Dandong, Jinzhou, Liaoyang and Panjin are five yuan and fifty cents;

(4) Fuxin, Tieling and Chaoyang are four yuan.

The applicable tax amount per square meter of land in counties (including county-level cities and districts, the same below) shall be determined by the Municipal People's Government in accordance with the provisions of Article 5 of the Regulations and in light of local conditions. However, the average urban tax amount shall not be lower than the standard stipulated in the preceding paragraph.

Rural residents (with agricultural registered permanent residence) occupy land to build new houses, and the local applicable tax is levied by half. If it is still difficult to pay taxes, the scope and examination and approval authority of tax reduction or exemption shall be implemented in accordance with the provisions of Article 8 of the Regulations. Article 6 In addition to the provisions of Article 7 of the Regulations, the following land approved for requisition shall be exempted from farmland occupation tax:

(a) the funeral home, fire and other funeral land;

(2) Land for irrigation and water conservancy facilities that directly serve agricultural production;

(3) Land for resettlement of migrants and resettlement of victims in water conservancy projects;

(four) other land tax-free approved by the Provincial Department of Finance.

If the tax-free land specified in the preceding paragraph does not fall within the scope of tax exemption after the change of use, the farmland occupation tax shall be paid from the date of change of use. Article 7 Farmland occupation tax shall be collected by financial institutions below the county level. The declaration, payment and collection management of farmland occupation tax shall be implemented in accordance with the provisions of the Regulations. Article 8 These Measures shall not apply to the land occupied by Chinese-foreign equity joint ventures, Chinese-foreign cooperative ventures and foreign-funded enterprises in our province. Article 9 These Measures shall be interpreted by the Provincial Department of Finance. Article 10 These Measures shall be implemented simultaneously with the Regulations.