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Hebei province, farmland occupation tax measures for the implementation of the amendments
(October 9, 2011 Executive meeting of the Hebei provincial people's Government, the 95th considered by people's Government of Hebei province, October 20, 2011  the 10th release come into force on the date of promulgation), and by deleting the article "article 15th." Two, the second is revised as follows: "in the province, within the administrative area of cultivated land occupied by housing or units and individuals engaged in non-agricultural construction, farmland occupation tax taxpayer, shall be paid in accordance with the interim regulations and these measures of farmland occupation tax.
Third, by deleting the third, fourth. Four, fifth to third, and be amended as: "the average tax per square meter of farmland occupation tax, according to County (municipal and district) level of per capita arable land and economic development approved. Specific taxes prepared by the financial Department of the province, submitted to the provincial people's Government for approval.
Five, sixth to fourth, and be amended as: "the following situations shall be exempt from tax on land occupation:
(A) cultivated land occupied by military installations; (B) cultivated land occupied by schools, kindergartens, nursing homes and hospitals.
Six, an article shall be added as article fifth: "cultivated land occupied by rural residents in new housing, in accordance with the applicable local taxes levied on farmland occupation tax. Rural families of martyrs, disabled war veterans, widows, and old revolutionary bases, minority-inhabited areas and rural residents in outlying and poor regions difficult, under provisions of land new homes there is difficulty in payment of tax on land occupation, located the township (town) people's Government audit, upon approval by the people's Governments at the county level, may be exempted or reduced arable land occupation tax.
” Seven, seventh to sixth, and be amended as: "arable land occupation tax collected by the local tax authorities at all levels are responsible for. Land is the approval by the management units of land, local tax authorities should be the delivery of copies of the ratification documents. Permitted to occupy land units or individuals shall be from the date of receipt of the notification in the land administration sector on pay tax on land occupation in the 30th. Land management by occupation tax payment receipts or tax exemption certificate and other relevant documents granting approval of construction land.
Eight, by deleting the eighth and Nineth and tenth and 11th. Article nine, 12th to seventh, and by deleting "prior to April 1, 1987, where it has been given for the use or appropriation of arable land is not used for more than two years, the required tax levy twice times the farmland occupation tax.
Ten, by deleting the 13th and 14th. Third, according to the above modifications, adjustments to the order of the relevant provisions in these procedures. In addition, the individual words have been modified.
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