Agricultural Tax Regulations of the People's Republic of China

Chapter 1 General Provisions Article 1 In order to ensure the construction of national socialism, and to help consolidate the agricultural cooperative system and promote the development of agricultural production, in accordance with Article 102 of the Constitution of the People's Republic of China "Citizens of the People's Republic of China have the obligation to pay taxes in accordance with the law." These regulations are formulated. Article 2 The collection of agricultural taxes shall be subject to a proportional tax system. Article 3 The following units and individuals engaged in agricultural production and having agricultural income are all taxpayers of agricultural tax and shall pay agricultural tax in accordance with the provisions of these regulations:

(1) Agricultural production cooperatives and concurrent agricultural enterprises Other cooperatives;

(2) Cooperative members with private land;

(3) Individual farmers and other citizens with agricultural income;

(4) State-owned enterprises Farms, local state-owned farms and public-private farms;

(5) Enterprises, agencies, troops, schools, groups and temples with agricultural income. Article 4 Agricultural taxes are levied on the following agricultural income:

(1) Income from food crops and potato crops;

(2) Cotton, hemp, tobacco leaves, oil crops, and sugar crops and other cash crops;

(3) Income from horticultural crops;

(4) Other income from agricultural taxes as stipulated or approved by the State Council. Article 5 Agricultural production cooperatives and other cooperatives that also engage in agriculture shall pay agricultural taxes on a cooperative basis; other taxpayers shall pay agricultural taxes on the basis of their business units. Chapter 2 Calculation of Agricultural Income Article 6 The calculation standards for agricultural income are as follows:

(1) Income from growing food crops shall be calculated based on the annual output of food crops;

(2) ) The income from growing potato crops is calculated based on the annual output of growing food crops on the same land;

(3) The income from growing cotton, hemp, tobacco, oil crops and sugar crops is calculated based on the annual output of growing food crops. Calculation of annual output;

(4) The calculation standards for income from horticultural crops, income from other economic crops and other income subject to agricultural tax stipulated or approved by the State Council shall be determined by the people's committees of provinces, autonomous regions and municipalities directly under the Central Government.

The various agricultural incomes listed in items (1), (2) and (3) of the first paragraph of this article shall be equivalent to the local main grains and calculated in units of city jin; the conversion ratio shall be determined by the provinces and autonomous regions. , Regulations of the Municipal People's Committee. Article 7: The annual output shall be assessed based on the natural conditions of the land and the general local operating conditions, as well as the output in normal years. For those whose output has increased particularly significantly due to active measures to increase output and the adoption of advanced experience, the annual output should not be assessed too high. Article 8 When assessing the annual output, for land where the taxpayer has built farmland water conservancy projects and soil and water conservation projects to increase the output per unit area, and the benefits have been less than three years, the annual output shall be assessed with reference to the output in the normal years before the benefits. Article 9 After the annual output is assessed, within five years, if the output per unit area is increased due to diligent farming and improved management, the annual output will not be increased; if the output per unit area is reduced due to laziness in farming, the annual output will not be reduced. Chapter 3 Tax Rates Article 10 The national average tax rate is set at 15.5% of annual output; the average tax rate for each province, autonomous region, and municipality directly under the Central Government shall be stipulated separately by the State Council based on the national average tax rate and combined with the different economic conditions of each region. Article 11 The people's committees of each province, autonomous region, and municipality directly under the Central Government shall separately stipulate the average tax rate for the autonomous prefecture and the tax rate for the county, autonomous county, and city to which the autonomous prefecture belongs based on the average tax rate stipulated by the State Council and in combination with the economic conditions of the respective regions; Municipal tax rates shall be stipulated by the Autonomous Prefecture People's Committee based on the average tax rate stipulated by the People's Committee at the next higher level and taking into account the economic conditions of the respective regions.

If the economic conditions of the regions under a county, autonomous county or city are very different and it is not suitable to levy a tax rate, the people's committee of the county, autonomous county or city may stipulate separate tax rates based on the average tax rate stipulated by the people's committee at the next higher level. The tax rates for each region shall be submitted to the People's Committee at the next higher level for approval before implementation. Article 12 The tax rate stipulated by the people's committee at or above the county level for the respective region shall not exceed 25% of the annual output. Article 13 The agricultural tax that individual farmers should pay shall be calculated at the same tax rate as that of the agricultural production cooperatives in the area, and an additional 10% to 50% of the tax amount will be added according to different economic conditions. No additional tax will be imposed on individual farmers who lack labor force and have difficulties in living. Article 14: To meet the needs of local public welfare undertakings, the people's committees of provinces, autonomous regions, and municipalities directly under the Central Government may, upon approval of the people's congress at the same level, levy local surcharges along with agricultural taxes.

Local surcharges generally shall not exceed 15% of the agricultural tax payable by taxpayers; in areas where cash crops and horticultural crops are concentrated and profits exceed those of food crops, the proportion of local surcharges may be Higher than 15%, but not exceeding 30%. Chapter 4 Preferential Treatments and Reductions and Reductions Article 15: Agricultural income derived by taxpayers from reclaiming wasteland or using other methods to expand the area of ??cultivated land in accordance with the law shall be exempt from agricultural tax for one to three years starting from the year of income.

The agricultural income obtained by immigrants from reclaiming wasteland will be exempt from agricultural tax for three to five years starting from the year of income.

Article 16: Mulberry orchards, tea gardens, orchards and other economic trees newly planted or restored by taxpayers on mountainous areas shall be exempted from agricultural tax for three to seven years starting from the year when income is generated.