The scope of exemption from farmland occupation tax includes

Tax exemption scope of farmland occupation tax taxpayer's specific land occupation project. Including,

1 land for military facilities,

Land for railway lines, airport runways and aprons,

3 explosive magazine land,

4. Schools, kindergartens, nursing homes, hospitals,

5 funeral home, crematorium land,

Land for farmland water conservancy facilities that directly serve agricultural production is divided into water conservancy projects focusing on power generation and tourism.

7. Resettlement of reservoir migrants, victims and refugees,

8 Rural residents move, the original homestead is rehabilitated, and new houses occupy less cultivated land than the original homestead.

Second, analyze the details

Newly-built houses for self-use by rural residents refer to houses occupied by agricultural registered permanent residence residents (including fishermen and herders), and farmland occupation tax is levied by half according to regulations. Land for irrigation and water conservancy facilities that directly serve agricultural production shall be exempted from farmland occupation tax. Water conservancy projects that occupy cultivated land mainly for power generation and tourism shall not be exempted from tax. It is indeed difficult for families of rural revolutionary martyrs, disabled revolutionary soldiers, widowed farmers, and farmers living in old revolutionary areas, ethnic minority areas and remote and poor mountainous areas to pay taxes on new houses within the prescribed land use standards. Taxpayers may apply for tax reduction or exemption after examination by the local township (town) people's government and approval by the county-level people's government.

Three. Farmland occupation tax rate

Cultivated land occupation tax adopts regional differential fixed tax rate. The range is roughly between 5-50 yuan per square meter. Special economic zones, economic and technological development zones and areas with developed economy and little arable land per capita may appropriately increase the applicable tax amount, but the maximum amount shall not exceed 50% of the above-mentioned prescribed tax amount.