(Adopted by the 35th ordinary meeting of the Government of the Southern Province on 31 March 2009, No. 124 of the People's Government Order No. 124 of 15 April 2009, published as effective 1 June 2009)

Article 1 establishes this approach in the light of the Special People's Republic of China's provisional taxation regulations and related provisions.

Article II refers to land used for crop cultivation.

Article 3 occupies of farmland construction or taxpayers who engage in non-agricultural construction units or individuals who occupies taxes on arable land shall pay taxes in accordance with this approach.

Upon application for approval of the occupancy area, the construction of a levant levant taxpayer, as indicated in the LLRA, was not indicated in the Agral Land Transfer Approval document for the construction of a levant and the applicant was taxed. Persons with taxes are actually used on the eve of occupancy without approval.

Article IV cultivated levies on the land area actually occupied by the taxpayer on the basis of the levies, which are charged on a one-time basis in accordance with the applicable tax.

Article 5

(i) The city of Ley, and the city area of Loy, at $38 square meters;

(ii) An active, chewing, tetanus, new communes, three gates, promises, muds, axes and axes, at 31 square meters;

(iii) Location, commercial Chua, South-positive, sympathetic, weekly, occupies in the city of Maputo and the city of Francis, each of which stands at 24.

(iv) Regions and district-level municipalities, with a total of 22 square meters.

Article 6 occupies basic farmland and the application of taxes on cultivated land has increased by 50 per cent on the basis of local application.

Article 7 occupies of arable land in the municipalities, districts (communes, areas) under the jurisdiction of the province, the levies of arable land.

Article 8: Removal of arable land:

(i) The occupation of land by military facilities;

(ii) Schools, kindergartens, nursing homes, hospitals take cultivated land.

Article 9. Rail routes, road routes, aircraft runways, parking aircraft, ports, and shipping occupies of cultivated land by taxes of 2,000 square meters.

The dedicated railway and railway lines, specialized roads and motor vehicles in the urban area have been used to cultivate land under local applicable taxes.

Article 10. Rural residents take over new homes in arable land in accordance with the prescribed standards, which reduces the use of arable land under local applicable taxes.

Rural residents have been authorized to relocate their home base, and new residential land occupies do not exceed the area of the original home base and do not garage taxes.

Article 11. The families of rural martyrs, those with disabilities, the exclusiveness of the widows and the rural residents of the revolution who live in difficult areas on the basis of land, ethnic assembly and remote poor areas, are difficult to pay taxes for new homes in the area of land, which are submitted by the taxpayers, the villagers' Commission, on the basis of actual circumstances, provides for tax exemptions or tax deductions, and, with the approval of the commune government, can be exempted from taxation or taxed.

Article 12. The taxpayer, who has authorized the temporary occupancy of the arable land, pays taxes on cultivated land in accordance with this scheme. The taxpayer returned to the arsenal of the arable land within the time period of approval of the temporary occupancy of the arsenal.

Because of the destruction of arable land, such as pollution, the extraction of land and the collapse of mining, taxes are paid by damaged units or individuals. The arsenal of land has been restored within two years from the date of the destruction of the arable land, which has been paid in full.

Article 13 occupies taxes on cultivated land, pastoral lands, farmland water use, nutrients, and other agro-industries such as beaching in fisheries waters, or in a non-agricultural approach.

Agricultural land occupied by farmland and construction of production facilities directly for agricultural production are not taxed. However, the construction of production facilities directly for agricultural production services takes over cultivated land, which is charged under this scheme.

In accordance with article XIV, the taxpayer alters the use of the place of origin and does not belong to the exemption or reduction of the taxation of the cultivated land, which should be taxed within 30 days of the date of the change in use and the current local application of taxes.

Article 15. The Land Resources Sector shall, when the notification unit or the person conducts the occupancy of the cultivated land, notify the occupants of the same cultivated land. units or individuals who have been allowed to occupy arable land shall pay taxes within 30 days of the date of receipt of notification from the territorial resource sector. The Land Resources Sector distributes capital-building instruments through the arsenal of taxes or tax vouchers and other related documents.

Article 16, which has been approved for the occupancy of arable land, has taken time for the taxpayer to receive the day on which the natural resources of the land have been made available to the occupier for the processing of a notice of the procedure for the use of farmland. Without the approval of the occupancy of arable land, the arsenal of tax obligations took place on the day when the taxpayer actually occupied arable land.

Article 17 provides for the use of arable land without approval or exceeding the authorized area, as well as the fact that the arriculture is reported as a non-arricultural land, and that the levant levies of arable land shall be verified by the authorities of the land resource sector, which are subject to the actual taxation of arable land and be processed by the land resources sector in accordance with the relevant laws, regulations.

Article 18

Article 19 regulates the collection of taxes on arable land, which is carried out in accordance with the National People's Republic of China Tax Regulations and the relevant provisions of this approach.

Article 20 The Modalities for the Implementation of the Integral Removal Tax Regulations, published by the Government of the People of the River Province on 8 March 1989, were also repealed.