Measures for the implementation of farmland occupation tax in Yunnan Province

Article 1 In order to conscientiously implement the Provisional Regulations of the People's Republic of China on Farmland Occupation Tax, make rational use of land resources and effectively protect agricultural farmland, these implementation measures are formulated in light of the actual situation in our province. Article 2 In the region of our province, all units and individuals who occupy cultivated land for building houses or engage in other non-agricultural production and construction are taxpayers of cultivated land occupation tax (hereinafter referred to as taxpayers), and shall pay cultivated land occupation tax in accordance with these Measures. Article 3 The term "cultivated land" as mentioned in these Measures refers to the land owned by the state and collectively used for planting crops. Land used to grow crops within three years before occupation is also regarded as cultivated land. Article 4 Those who occupy the gardens where economic trees are planted, such as fish ponds, lotus ponds, vegetable fields, threshing floors, threshing floors, nurseries, flower beds, tea gardens, orchards, mulberry orchards and rubber orchards, and other agricultural land for building houses or engaging in other non-agricultural production and construction, shall pay the farmland occupation tax in accordance with these Measures. Fifth rural residents in our province (that is, agricultural registered permanent residence residents) occupy farmland to build houses within the prescribed standards for building land, and the farmland occupation tax shall be levied by half according to the prescribed tax amount. Article 6 If state-owned agriculture, forestry, animal husbandry, fishing grounds, reform-through-labour farms, agricultural reclamation farms and overseas Chinese farms are approved to occupy their own cultivated land for non-agricultural production and construction, the cultivated land occupation tax shall be levied in full in accordance with the provisions of these Measures; If the above farm workers are approved to occupy cultivated land for building houses, the cultivated land occupation tax shall be levied by half according to the prescribed tax amount. Article 7 If the families of rural revolutionary martyrs, disabled revolutionary servicemen, widowed old people and residents of old revolutionary areas, ethnic minority areas and poverty-stricken areas occupy cultivated land for building houses and land for welfare enterprises and institutions for the disabled within the prescribed standards for building land, and it is indeed difficult to pay taxes, the taxpayer shall apply for it, and it shall be audited by the local office or the town people's government and reported to the county people's government (or the county finance department authorized by the county people's government) for approval. ? (This provision has been abolished) Article 8 The financial departments of people's governments at all levels are the tax collection organs for farmland occupation. Article 9 The applicable tax amount of farmland occupation tax levied in various places is as follows:

The first category takes the county as the unit (the same below), and the per capita possession of cultivated land is less than one mu (including one mu), and the levy is two yuan to ten yuan per square meter.

The second category, the area with per capita arable land of one mu to two mu (including two mu), charges 1.60 yuan to 8 yuan per square meter.

The third category, areas with per capita arable land of more than two acres, will be charged one yuan and three cents to six yuan and five cents per square meter.

The people's governments of counties (cities, districts) determine the specific tax amount of each district and town within the scope of the applicable tax amount specified above, and send a copy to the state and municipal people's governments, administrative offices and provincial finance departments for the record.

Counties (cities, districts) may appropriately raise the applicable tax standards of the above provisions in areas where the per capita arable land is very little and the economy is relatively developed, but the maximum amount shall not exceed 20% of the above provisions.

The adjustment of the applicable tax amount of individual counties (cities, districts) shall be examined and approved by the Provincial Department of Finance. Tenth cultivated land occupation tax is calculated according to the actual area of cultivated land occupied by taxpayers, and it is levied at one time according to the prescribed tax amount. Eleventh taxpayers must pay the cultivated land occupation tax to the county (city, district) Finance Bureau (institute) within thirty days from the date of approval by the people's government or the land management department (subject to the date of issuance of the approval document).

Taxpayers in accordance with the provisions, to the land management department to apply for the return of cultivated land, the tax paid will not be refunded. Article 12 After the people's government and the land management department approve the occupation of cultivated land by units and individuals, the approval documents shall be copied to the financial organ at the same level and the local finance bureau (institute); Units and individuals that are allowed to requisition or occupy cultivated land shall report and pay taxes to the local finance bureau (institute) with the approval documents of the people's government at or above the county level (including the county level) or the land management department; Land management departments shall allocate land to land-using units and individuals with tax payment certificates or tax exemption certificates issued by the Finance Bureau (Institute), and issue land use certificates, collective land use certificates or homestead use certificates. Thirteenth the following approved occupation of cultivated land shall be exempted from farmland occupation tax;

1. The troops are used in military facilities (including the Armed Police Force, the same below), command and protection projects above the corps level, combat (intelligence) positions equipped with weapons and equipment, sophisticated weapons operations, test bases, military airports, port (wharf) fortification projects, military communication stations, lines, navigation facilities, military warehouses, oil pipelines, shooting ranges, training grounds, camps and below the division level.

Two, the railway line and the land on both sides as required, as well as the stations, loading and unloading yards and warehouses along the line.

3. Runways, aprons, necessary open spaces, terminal buildings, towers and radar facilities in civil airports.

Four, directly serve the agricultural production of township and village roads and irrigation and water conservancy applications.

Five, the national material reserve department must ensure the safety of explosives and land.

Six, military and local hospitals, departments and enterprises staff hospitals, health centers, medical stations, clinics.

7. Kindergartens, sanatoriums, funeral homes and crematoriums.

Eight, full-time universities, primary and secondary schools (including department schools, factories and mines) teaching rooms, laboratories (buildings), playgrounds, sports grounds, libraries, offices and dormitories for students and workers.

Nine, reservoir immigrants, victims, refugees housing land.

Ten, the judicial and public security departments to build prisons, detention centers, trial courts, civil affairs departments to build detention and repatriation stations.

The above-mentioned tax-free land, which changes its use, does not belong to the scope of tax exemption, and should pay farmland occupation tax to the local finance bureau (institute).