(Consideration of the 47th ordinary meeting of the People's Government of the Blue Heavy Province, 24 September 2009, through the publication of Decree No. 71 of 29 October 2009 by the People's Government Order No. 71 of 29 October 2009)

Article 1 provides for the implementation of the Special People's Republic of China's provisional regulations on arranging levies of arable land, which, in the light of the actual practice of this province, is developed.

Article 2 occupies of cultivated land or units or individuals engaged in non-agricultural construction in the territorial administration of the province shall pay taxes on cultivated land in accordance with the provisions of the Interim Tax Regulations of the People's Republic of China on the cultivating of arable land, the application of the provisional regulations on cultivated land in the People's Republic of China and the provisions of this approach.

Removals, forestland, pastoral lands, farmland water use, nutrients and other agro-ground buildings such as beaching in fisheries waters or non-agriculture construction are paid to cultivated land.

The construction of production facilities directly for agricultural production services has taken place in the pre-existing agricultural land without levying taxes on cropland.

Article 3. The arriage of taxes on the land area actually occupied by taxpayers is based on the tax base and is charged on a one-time basis in accordance with the applicable tax.

The area of land actually occupied in the previous paragraph, including the area of land occupied by authorized arable land and the area of land occupied without approval.

Article IV imposes taxes on cultivated land as follows:

(i) Each cropland does not exceed one acre of areas (in the district-level administrative area, with sub-unitions) of $10 to 30.

(ii) In areas where arable land exceeds one acre but not more than 2 acres (two acres) per square m2;

(iii) In areas where more than 2 acre is per capita, up to 3 acre (3 acres) per square m2;

(iv) In more than three acres per arable area, between 50,000 and 10.

Article 5

The application of taxes in the economic technology development area of Article 6 may be properly increased, but the higher portion does not exceed 25 per cent of the local applicable tax levels set out in article 5 of this scheme.

The amount of tax applicable to basic farmland can be increased by 50 per cent on the basis of article 5 of this approach and the local application of the taxes provided for in paragraph 1 of this article.

Article 7. Residents of the rural pastoral area have been authorized to take over new land-based homes in accordance with the prescribed standards, and to reduce the use of arable land under local applicable taxes.

The rural pastoral population has been authorized to relocate, where new houses do not exceed the area of the original home base and do not collect taxes on cultivated land; more than the area of the original home base, taxing more than half of the arable land according to local application.

Article 8

Article 9. Military facilities, schools, kindergartens, nursing homes, hospitals and the construction of production facilities directly for agricultural production, free of arable land. Railway lines, road routes, aircraft runways, parked airfields, ports, garbage cultivated land, eroding taxes on cultivated land at 2,000 square meters.

In accordance with the above-mentioned paragraph, the taxpayer alters the use of the place of origin and does not belong to the tax exemption or to the occupancy of the arable land, which shall be taxed on the basis of the local application of taxes within 30 days of the date of change.

Article 10. The taxpayer shall pay taxes on the arsenal. The taxpayer returned to the cultivated land within the time period of approval for the temporary occupancy of cultivated land, which was paid in full.

For reasons such as pollution, access to land, mining collapse, the destruction of arable land is detrimental to the destruction of arable land and, mutatis mutandis, the use of arable units or individuals. More than two years of unrecoverable cropland status, the taxation was not returned.

Article 11, which has been approved for the occupancy of arable land, has a time for the taxpayer to receive notification from the Land Resources Management for the seizure of agricultural land; without the approval of cultivated land, the tax obligation takes place on the day when it actually occupied the arsenal.

Article 12 The Land Resources Management shall notify the local tax authorities in the arsenal of the cultivated land when the notification unit or the individual conducts the occupier. units or individuals permitted to occupies of land shall pay arable taxes to local tax authorities in the arsenal area within 30 days of the date of receipt of notification by the Land Resources Management. The Land Resources Management has issued local approvals for the construction of land through the arsenal of taxes or tax vouchers and other related documents.

The Land Resources Management has not issued capital-building instruments based on the arranging of tax certificates or tax vouchers and related documents, resulting in tax losses, which are granted administrative disposal by the same-level inspection body or by the parentland resource management for the direct responsible supervisors and other direct responsibilities.

Article 13 regulates the collection of taxes on arable land and is implemented in accordance with the National People's Republic of China Tax Regulations and the relevant provisions of this approach.

Article 14. The Government of the Province issued the “Modalities for the occupation of taxes on land in the Blue Sea Province” on 1 December 1987.