Measures of Beijing Municipality on Implementing the Provisional Regulations of the People's Republic of China on Farmland Occupation Tax (revised in 2007)

Article 1 In order to strengthen the management of cultivated land and make rational use of land resources, 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 specific conditions of this Municipality. Article 2 All units and individuals who occupy cultivated land for building houses or engage in other non-agricultural construction within the administrative area of this Municipality shall pay cultivated land occupation tax in accordance with the Regulations and these Measures. Article 3 The amount of cultivated land occupation tax:

(1) 9 yuan per square meter in Chaoyang District, Haidian District, Fengtai District and Shijingshan District;

(2) 8 yuan per square meter in Mentougou District, Fangshan District, Changping District, Daxing District, Tongzhou District and Shunyi District;

(3) 7 yuan per square meter in Miyun County, Huairou District, Pinggu District and Yanqing County.

Farmers occupy cultivated land to build new houses, and units or individuals temporarily occupy cultivated land for more than 1 year upon approval, and the cultivated land occupation tax shall be levied by half according to the above provisions. If the cultivated land is temporarily occupied for more than 2 years, the cultivated land occupation tax shall be levied in full according to the prescribed tax amount from the third year. Article 4 The land used for military facilities, railway lines, airport runways and aprons, explosives depots, schools, kindergartens, nursing homes, hospitals, funeral parlours and crematoriums, as well as land used for building houses by reservoir immigrants, victims and refugees, shall be exempted from farmland occupation tax.

Individuals who have difficulty in paying the tax on the occupation of new houses by cultivated land within the scope stipulated in the regulations may be granted tax reduction or exemption upon examination by the township (town) government and approval by the district and county governments. Article 5 Farmland occupation tax shall be collected by local tax authorities. After the unit or individual approves the occupation of land, the land management authority shall notify the local tax authorities at the same level. Units or individuals that are allowed to occupy cultivated land shall declare and pay taxes according to the following provisions with the approval documents:

(1) State organs, organizations, military units, enterprises and institutions shall declare and pay taxes to the local tax authorities in the districts and counties where the occupied cultivated land is located;

(two) farmers to the township (town) government where the occupied farmland is located to declare and pay taxes;

(three) tax exemption and approval of tax reduction and exemption, tax reduction and exemption certificates shall be issued to the government of the district, county or township (town) where the occupied cultivated land is located by the approval documents of tax reduction and exemption.

Land management departments distribute land with tax receipts and tax exemption certificates. Article 6 Farmland occupation tax shall be levied at one time according to the prescribed tax amount. Taxpayers must pay within 30 days from the date of approving the occupation of land. If the payment is not made within the time limit, a late payment fee of 0.5% of the tax payable shall be charged on a daily basis from the date of delay. Article 7 These Measures shall come into force on April 20 10 1987.