What is the standard of national farmland occupation tax?

The Ministry of Finance stipulates that starting from 1988, 5% of the actual amount of farmland occupation tax will be used as the farmland occupation tax collection fund.

The regulations stipulate that vegetable fields belong to the scope of taxation, and the occupation of vegetable fields should be taxed according to regulations. After the farmland occupation tax was levied on vegetable fields, some cities requisitioned suburban vegetable fields for national construction and levied new vegetable field construction funds, which can be retained.

In order to ensure the national tax revenue, if the collection standard of vegetable field construction fund is on the high side, it should be adjusted appropriately. Township collective units and farmers occupy vegetable fields when building houses, and only farmland occupation tax is levied.

According to the decision of the State Council, 50% of cultivated land occupation tax is reserved for local governments, and special funds for agricultural development are set up to reclaim cultivated land and improve existing cultivated land. After the national unified levy of farmland occupation tax, the land reclamation fee previously decided by a few provinces should be stopped.

Scope of taxation. Including state-owned and collective-owned cultivated land. Cultivated land refers to the land where crops are planted (including vegetable fields and gardens). Occupation of agricultural land such as fish ponds for building houses or engaging in other non-agricultural construction is also regarded as occupation of cultivated land, and farmland occupation tax must be levied according to law. Gardens include nurseries, flower beds, tea gardens, orchards, mulberry gardens and other land where economic trees are planted. Occupation of other agricultural land, such as occupying beaches, grasslands, water surfaces and woodlands that have been developed for planting and breeding, and engaging in non-agricultural construction, whether or not to levy taxes shall be determined by provinces, autonomous regions and municipalities directly under the Central Government in line with the principles of protecting agricultural land resources and protecting ecological balance, combined with specific conditions.

The cultivated land occupation tax is determined according to the per capita cultivated land quantity of each county (calculated according to the total population and existing cultivated land), and the applicable tax amount is determined with reference to economic development.

Within a county, if the situation between townships is quite different, the tax amount applicable to townships (towns) can also be different.

Rural residents' half-levy means that agricultural registered permanent residence residents (including fishermen and herders) occupy cultivated land and build their own houses, and collect taxes at half-levy according to regulations. Urban residents (non-agricultural registered permanent residence) occupy cultivated land to build new houses, and rural residents or households occupy cultivated land to engage in non-agricultural production and operation, which should be fully levied. Farmland occupied by reservoir immigrants, victims and refugees for building houses shall be exempted from farmland occupation tax.

In order to coordinate policies, avoid excessive disparity in taxation between neighboring regions, and ensure the completion of national taxation tasks, the average tax amount per square meter of provinces, autonomous regions and municipalities directly under the Central Government is hereby approved as follows: 9.0 yuan; 8.0 yuan, Beijing; 7.0 yuan, Tianjin; Zhejiang (including Ningbo), Fujian, Jiangsu, Guangdong (including Guangzhou) and 6.0 yuan; Hubei (including Wuhan), Hunan, Liaoning (including Shenyang and Dalian) and 5.0 yuan; Hebei, Shandong (including Qingdao), Jiangxi, Anhui, Henan and Sichuan (including Chongqing) each have 45,000 yuan; Guangxi, Shaanxi (including xi 'an), Guizhou and 4.0 yuan; 3.5 yuan, Shanxi, Heilongjiang (including Harbin) and Jilin provinces; Gansu, Ningxia, Inner Mongolia, Qinghai and Xinjiang, each in 2.5 yuan. All provinces, autonomous regions and municipalities directly under the Central Government shall stipulate the applicable tax amount for counties (cities) and suburbs respectively, but the average tax amount of the whole province shall not be lower than the above-mentioned approved average tax amount.