Measures for the implementation of the provisional regulations on farmland occupation tax in Henan 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 term "cultivated land" as mentioned in these Measures refers to the land where crops are planted (including vegetable fields and gardens).

Tang Wei, fish ponds, lotus ponds, water surfaces (referred to as developed), forest gardens, shelterbelts, agricultural land, other land used for planting economic plants and land that has been used for planting crops in the previous three years are also regarded as cultivated land. Article 3 Units and individuals that occupy cultivated land for building houses or engage in other non-agricultural construction are taxpayers of cultivated land occupation tax (hereinafter referred to as taxpayers) and shall pay cultivated land occupation tax in accordance with the provisions of these Measures. Article 4 The farmland occupation tax shall be calculated according to the actual farmland area 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 cultivated land occupation tax shall be determined according to the per capita cultivated land occupation level and economic development of each city and state (see the attached table for details).

The municipal people's governments and regional administrative offices under the provincial jurisdiction specifically verify the average tax amount per square meter of farmland occupation tax in counties (cities, districts) according to the average tax amount approved by the province, the per capita farmland occupation level (calculated by the total population) and the economic development.

County (city, district) people's government shall, according to the provisions of Article 5 of the Regulations and the average tax amount approved by the city and state, formulate the applicable tax amount of farmland occupation tax in the township (town). The applicable tax amount of a township (town) is generally one for each township (town); If the gap between per capita arable land and economic conditions between villages in the same township (town) is too large, two can also be formulated.

The average tax amount and applicable tax amount shall not be lower than the average tax standard approved by the superior. Article 6 With the approval of the people's governments at or above the county level, if the towns, urban suburbs and industrial and mining areas with developed economy and little cultivated land per capita occupy cultivated land, the applicable tax amount may be appropriately increased, but the maximum amount shall not exceed 50% of the applicable tax amount of the township (town). Article 7 Taxpayers who occupy cultivated land in a township (town) shall be levied according to the applicable tax amount of the township (town); Cross township (town) occupation of cultivated land, according to the township (town) applicable tax calculation and collection; If cultivated land is occupied across counties (cities), it shall be calculated and levied according to the average tax amount of the county (city).

Farms, seed farms, horticultural fields, forest farms, livestock farms, government agencies, military organizations, schools, enterprises and institutions that occupy cultivated land shall be levied according to the applicable tax amount of their townships (towns); Cross township (town), according to the county (city) average amount of calculation and collection. If non-agricultural construction occupies cultivated land operated by the unit, the cultivated land occupation tax shall be paid in accordance with the provisions of this article. Article 8 The cultivated land occupied by highway construction shall be calculated by the county (city) as the unit and the total population. If the per capita arable land is less than one mu (including one mu), it will be levied at two yuan per square meter, and if the per capita arable land is one mu to two mu (including two mu), it will be levied at one yuan and six cents per square meter; Per capita arable land of more than two acres to three acres (including three acres), each square meter is levied at one yuan triangle; If the per capita arable land is more than three mu, it will be levied at one yuan per square meter. Article 9 If it is really difficult to pay taxes on rural simple roads and roads built by the state in old revolutionary base areas, ethnic minority areas and poverty-stricken areas, the county (city, district) tax collection authorities shall put forward specific opinions on tax reduction and exemption, which shall be summarized step by step, reviewed by the Provincial Department of Finance and implemented after being reported to the Ministry of Finance for approval. Tenth approved by the people's governments at or above the county level, temporary occupation of cultivated land for non-agricultural construction units or individuals, from the date of approval, more than one year, according to the provisions of the applicable tax levied by half; If it exceeds two years, it will be levied in full according to the applicable tax amount. Eleventh rural residents approved by the county (city) land management department to occupy cultivated land to build houses, according to the provisions of the applicable tax levied by half. Twelfth 1 June, 982 1 day to1March, 9871day to occupy cultivated land without approval,1April, 9871day after the units and individuals to land management departments for land use procedures, shall pay farmland occupation tax in accordance with the provisions. Thirteenth of the "Regulations" after the implementation of the approved requisition and occupation of cultivated land units or individuals, from the date of approval for more than two years, according to the provisions of the tax levy 50%; If it has not been used for more than two and a half years, it will be used twice; If it has not been used for more than three years, it will be levied one and a half times. And the land management department shall handle it according to law. Article 14 If it is really difficult for the families of rural revolutionary martyrs, disabled revolutionary servicemen and widowed farmers in revolutionary base townships (towns), townships (towns) where ethnic minorities live in concentrated communities and townships (towns) in poverty-stricken areas approved by the provincial people's government to pay taxes by occupying cultivated land to build new houses within the prescribed standards, the taxpayer shall apply, and the village committee shall put forward opinions on tax exemption or reduction according to the actual situation, and report them to the township (town) people's government for examination. Fifteenth the following approved requisition of cultivated land shall be exempted from farmland occupation tax:

(1) The land used for military facilities of troops (including the Armed Police Force) includes command and protection projects at or above the provincial level, combat (intelligence) positions equipped with weapons and equipment, combat and test bases for sophisticated weapons, military airports, ports (docks), fortification projects, military communication stations, lines, navigation facilities, military warehouses, oil pipelines, shooting ranges, training grounds and below the battalion division (including divisions).

(two) railway (including local railways) lines, as well as the land reserved on both sides of the line and stations, loading and unloading yards and warehouses according to regulations;

(3) Land for runways, aprons, terminal buildings, towers and radar facilities of civil airports, and necessary open spaces in airports;

(four) the special warehouse for explosives of the national material reserve department and the land necessary to ensure its safety;

(5) teaching rooms, laboratories, playgrounds, libraries, offices, canteens and dormitories for teachers and students in full-time universities, primary and secondary schools and kindergartens (including schools and kindergartens run by departments and enterprises);

(six) hospitals, including military units and departments, enterprise staff hospitals, health centers, medical stations, clinics, clinics run by collectives or individuals;

(seven) land for nursing homes, funeral homes, crematoriums, martyrs' cemeteries and revolutionary history memorial halls;

(eight) reservoir immigrants, victims and refugees to build residential land;

(nine) land for farmland water conservancy facilities that directly serve agricultural production;

(10) Land used by Chinese-foreign equity joint ventures, Chinese-foreign contractual joint ventures and foreign-capital enterprises.