Measures for the Implementation of Farmland Occupation Tax in Guizhou Province (20 16)

Article 1 In order to make rational use of land resources, strengthen land management and protect cultivated land, these Measures are formulated in accordance with the provisions of the Provisional Regulations of the People's Republic of China on Farmland Occupation Tax (hereinafter referred to as the Regulations) and other laws and regulations, combined with the actual situation of this province. Article 2 Units or individuals that occupy cultivated land for building houses or engage in non-agricultural construction within the administrative region of this province are taxpayers of cultivated land occupation tax, and shall pay cultivated land occupation tax in accordance with the Regulations and these Measures. Article 3 If the land user is indicated in the approval document for the occupation of cultivated land and the conversion of agricultural land, the land user shall be the taxpayer; If the land user is not indicated in the examination and approval documents, the applicant is required to prove that the actual land user is a taxpayer; If the actual land user is not determined, the applicant is a taxpayer. If cultivated land is occupied without approval, the actual land is the taxpayer. Article 4 The farmland occupation tax is based on the actual farmland area occupied by taxpayers, and is levied at one time according to the prescribed applicable tax amount.

The main basis for the approval of the taxable area of farmland occupation tax is the approval document of agricultural land conversion, and field investigation should be carried out when necessary.

Taxpayers who occupy cultivated land and the actual area is larger than the approved area shall be taxed according to the actual area; If the actual area is less than the approved area, the tax shall be calculated according to the approved area. Taxpayers who occupy cultivated land without approval shall pay taxes according to the actual area. Article 5 The applicable tax amount of cultivated land occupation tax in cities, counties and districts shall be implemented in accordance with the Table of Applicable Tax Amount of Cultivated Land Occupation Tax in Cities, Counties and Districts of Guizhou Province attached to these Measures. Where laws and regulations provide otherwise, such provisions shall prevail. Article 6 National and provincial economic development zones and high-tech industrial development zones established with the approval of the people's government of the State Council or the province, on the basis of the original administrative divisions, the applicable tax amount is increased by 20%. Article 7 Where basic farmland is occupied, the applicable tax amount shall be increased by 50% on the basis of the local applicable tax amount stipulated in Articles 5 and 6 of these Measures. Article 8 Rural residents who are martyrs in rural areas, disabled soldiers, widowed old people, old revolutionary base areas, ethnic townships, autonomous counties, autonomous prefectures, national and provincial key counties for poverty alleviation and development, and concentrated contiguous areas with special difficulties are included in the minimum living security according to regulations. If new houses occupy cultivated land within the prescribed land use standards, the cultivated land occupation tax will be exempted. If the land use standards are exceeded, the cultivated land occupation tax will be levied by half. Article 9 If rural residents damage their original homestead due to migration or natural disasters, and occupy cultivated land to rebuild their own houses according to the prescribed land use standards, and it is indeed difficult to pay the cultivated land occupation tax, they shall be exempted from the cultivated land occupation tax after being audited by the local township people's government and reported to the people's government at the county level for approval, and the cultivated land occupation tax shall be levied by half for the part exceeding the prescribed land use standards. Tenth approved by the people's governments at or above the township level, by village cooperative organizations or fund-raising, labor construction of rural simple roads, village roads, roads and other infrastructure, shall be exempted from farmland occupation tax. Article 11 After the farmland occupation tax is exempted or reduced, if a taxpayer changes the original land use and is no longer exempt from the farmland occupation tax, the farmland occupation tax shall be levied on the taxpayer who enjoys the farmland occupation tax reduction or exemption according to the actual area occupied by the changed use and the applicable tax amount on which the farmland occupation tax is reduced or exempted.

If the time for changing the land use is not clear, the competent tax authorities shall verify the time when the tax obligation occurs.

For those who occupy farmland without approval but have already paid farmland occupation tax, farmland occupation tax will not be levied when going through the formalities of land occupation. Twelfth occupation of forest land, grassland, farmland water conservancy land, aquaculture water surface and fishery water beach and other agricultural land for building houses or engaging in non-agricultural construction, the applicable tax amount shall be implemented with reference to the applicable tax amount for local occupation of cultivated land. Thirteenth administrative departments of land and resources shall, in accordance with their respective duties, assist in the collection and management of farmland occupation tax.

The land management department shall, according to the requirements of the competent tax authorities, provide the relevant information of cadastral archives and the approval documents for the conversion of agricultural land. Article 14 Taxpayers who occupy cultivated land across cities, counties and districts shall declare and pay cultivated land occupation tax according to the applicable tax amount of the city, county and district where the cultivated land is located. Article 15 These Measures shall come into force on March 1 day, 2065. 1. 0987 The Measures for the Implementation of Farmland Occupation Tax in Guizhou Province promulgated by the provincial people's government in September shall be abolished at the same time.

Attachment: List of Applicable Taxes for Farmland Occupation Tax in Cities and Counties of Guizhou Province