(February 26, 2008 finance and the State administration of taxation, the 49th release come into force on the date of promulgation) article in accordance with the People's Republic of China interim regulations on farmland occupation tax (hereinafter regulations), these rules are formulated.
    Referred to in article II regulations building, including the construction of buildings and structures.
    Of cultivated land occupied by farmland, no farmland occupation tax.
    Article occupied building or in the non-agriculture construction of the garden, as a cultivated farmland occupation tax is imposed by.
    Article fourth of cultivated land occupied by upon approval of their applications, taxpayers for farmland construction land of people identified in the approval document; construction of farmland is not indicated in the approval document of land, taxpayers with the applicant.
    Unauthorized appropriation of arable land, taxpayers rather than the actual person.
    Article fifth fourth of the regulation mentioned in actual occupation of arable land, including authorized and unauthorized occupation of cultivated land occupied by arable land.
    Sixth of all provinces, autonomous regions, and municipalities directly under the average amount of farmland occupation tax, in accordance with the rules attached to the provinces, autonomous regions and municipalities directly under the table of the average tax of farmland occupation tax.
    County-the applicable taxes, in accordance with the regulations, the by-laws and provincial, autonomous region, municipality directly under the regulations of the people's Government.
    The seventh basic farmland in the seventh article of the Ordinance, means in accordance with the regulations on the protection of basic farmland land within the designated range of basic farmland conservation area.
    Eighth article Ordinance eighth article provides duty-free of military facilities, specific range including: (a) ground, and underground of military command, and combat engineering; (ii) military airport, and port, and Terminal; (three) camp, and training field, and test field; (four) military hole library, and warehouse; (five) military communications, and reconnaissance, and navigation, and observation Taiwan station and measurement, and navigation, and help airlines logo; (six) military Highway, and railway lines, military communications, and transmission lines road, military lost oil, and lost pipes road; (seven) other directly for military uses of facilities.
    The Nineth eighth Ordinance exempted school, including Administrative Department of education approved the establishment of the people's Governments above the county level university degree, secondary schools, primary schools, vocational schools and special education schools.
    School of cultivated land occupied by commercial premises and staff housing, in accordance with the applicable local taxes paid on farmland occupation tax.
    Article eighth tenth Ordinances exempt kindergarten, specific scope limited to the county administrative departments of education registration or filing of kindergarten places devoted to early childhood care and education.
    11th Bill article eighth tax-free retirement home, specific scope limited to approved the establishment of special care places for the elderly in the nursing home.
    12th the eighth article of the rules require tax-exempt hospitals, specific scope limited to the people's Governments above the county level in the Administrative Department of public health approved the establishment of the hospital is dedicated to providing health care services, venues and supporting facilities.
    Employee housing land in the hospital, according to the applicable local taxes paid on farmland occupation tax.
    13th Nineth Ordinance tax cut railway lines, specific scope limited to railway roadbed, bridges, culverts, and in accordance with the provisions of land on both sides of the tunnel.
    Of cultivated land occupied by private railways and railway private sidings in accordance with applicable local taxes paid on farmland occupation tax.
    14th Nineth Ordinance cuts Highway routes, specific scope limited to approved construction of state highways and provincial roads, county roads and Township Road and village road belonging to rural road project, as well as on both sides of ditches or Swales.
    Of cultivated land occupied by private vehicles in highway and urban road, in accordance with the applicable local taxes paid on farmland occupation tax.
    15th Nineth Ordinance cuts airport runway, apron, specific scope limited to approved construction of civil airport specifically for use in civil aircraft taking off and landing, taxi, parking place.
    Port of the Nineth 16th Ordinance stipulates that tax cuts, limited approved construction of ports for ships entering and leaving, dock and passengers, cargo loading and unloading places.
    17th the Nineth Ordinance passage of tax cuts, specific scope limited to rivers, streams, lakes, bays for safe navigation in the waters of the channel.
    18th the tenth article of the rules requiring tax cuts to rural residents of cultivated land occupied by new houses, refers to the rural residents in approved residence according to the prescribed standards of cultivated land occupied by residential construction.
    Approved the relocation of rural residents, the original land back to cultivation, where new housing does not exceed the original land area of cultivated land occupied, no farmland occupation tax; over the original homestead area, on the portion in accordance with the applicable local taxes levied on farmland occupation tax.
    19th rural families of the martyrs mentioned in the tenth article of the Ordinance, including rural parents, spouses and children of martyrs.
    20th article tenth of the Ordinance mentioned in old revolutionary bases, minority-inhabited areas and rural residents in outlying and poor regions difficult, its standards in accordance with the relevant provisions of the people's Governments of provinces, autonomous regions and municipalities.
    21st 11th under the Ordinance of provisions, taxpayer changes accounting for land use, no longer belongs to the tax exemption or reduction, shall be from the date of change of use in the 30th as changing the use of the actual area of cultivated land occupied and applicable local taxes to pay taxes.
    The 22nd Provisional appropriation of arable land referred to in section 13th refers to taxpayers due to the construction project, geological prospecting and other needs, in General not more than 2 years temporary use of arable land and did not build permanent structures. 23rd due to pollution, soil, mining subsidence damage to farmland, mutatis mutandis, the 13th article of the rules provided for temporary occupation of cultivated land, caused by damage to the unit or individual to pay tax on land occupation.
    Status quo of cultivated land has restored for more than 2 years, taxes will not be refunded.
    24th Ordinances mentioned in the 14th article of woodland, including woodland, scrubland, open woodland, into forest land, land, plant nurseries, and does not include settlements within the green forest land, forest land within the railways, roads and land, as well as rivers, ditches, the forest land of the berm.
    25th pasture mentioned in the 14th article of the Ordinance, including the natural grass, artificial grass.
    26th Ordinance mentioned in the 14th article of irrigation and water conservancy land, including land for farmland irrigation and drainage ditches and the corresponding ancillary facilities.
    Breeding waters referred to in article 14th 27th Ordinances, including the formation of artificial or natural rivers for aquaculture water, lake water, the reservoir water, pond water and the corresponding ancillary facilities.
    Fishing waters referred to in article 14th Beach 28th Ordinances, including dedicated to cultivation or farmed aquatic animals sea tide dip Strip and beach.
    29th and occupation of forest land, pastures, farmland, farming water fishery waters and beaches and other agricultural land or engage in other non-agricultural construction, applied tax applies tax amount due is lower than the local appropriation of arable land, specific taxes in accordance with the regulations of the people's Governments of provinces, autonomous regions and municipalities. Article 30th regulations referred to in article 14th production facilities serving agricultural production directly, refers directly to the agricultural production and the construction of buildings and structures. Specific including: store agricultural machines and seed, and seedlings, and wood, agricultural products of warehouse facilities; foster, and production seed, and seedlings of facilities; animal farming facilities; wood set material road, and shipped material road; agricultural research, and test, and model base; wild flora and fauna protection, and Ranger, and forest pest control, and forest fire, and wood quarantine of facilities; designed for agricultural production service of irrigation drainage, and water, and power, and heating, and gas, and communications based facilities; agricultural producers engaged in agricultural production required of accommodation and management facilities
    And other production facilities serving agricultural production.
    31st the approved appropriation of arable land, farmland occupation tax time when the obligation to the taxpayer receives notification of the land management Department to deal with occupation of agricultural land on the day.
    Unauthorized appropriation of arable land, farmland occupation tax obligations for taxpayers actual appropriation of arable land on the day.
    32nd taxpayer appropriation of arable land or agricultural land, farmland or other local tax on agricultural land.
    Article 33rd in all provinces, autonomous regions and municipalities directly under the people's Government of fiscal and tax departments should use this provinces, autonomous regions and municipalities to develop tax on land occupation specific measures submitted to finance and the State administration of taxation.
    34th article of the rules come into effect as of the date.                                    Attached: the province, and autonomous regions, and municipalities arable land occupied tax average tax table attached: the province, and autonomous regions, and municipalities arable land occupied tax average tax table = ┌-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the ┬-the-the-the-the-the-the-the-the-the-the-the-the-the-the ┐ │ area │ each square meters average tax (Yuan) │ ├-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the ┼-the-the-the-the-the-the-the-the-the-the-the-the-the-the ┤ │ Shanghai                                    │             45             │
├────────────────────┼──────────────┤
│北京                                    │             40             │
├────────────────────┼──────────────┤
│天津                        │             35             │
├────────────────────┼──────────────┤
│江苏、浙江、福建、广东                  │             30             │
├────────────────────┼──────────────┤
│辽宁、湖北、湖南             │             25             │
├────────────────────┼──────────────┤
│河北、安徽、江西、山东、河南、重庆、四川│            22.5            │
├────────────────────┼──────────────┤
│广西、海南、贵州、云南、陕西            │            20             │
├────────────────────┼──────────────┤
│山西、吉林、黑龙江                      │            17.5            │
├────────────────────┼──────────────┤
│内蒙古、西藏、甘肃、青海、宁夏、新疆    │            12.5
                                                              │
└────────────────────┴──────────────┘
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