Guangxi Zhuang Autonomous Region, The Implementation Of The People's Republic Of China Interim Regulations On Farmland Occupation Tax Of Approach

Original Language Title: 广西壮族自治区实施《中华人民共和国耕地占用税暂行条例》办法

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Guangxi Zhuang Autonomous Region, the implementation of the People's Republic of China interim regulations on farmland occupation tax of approach

    (December 31, 2008, the people's Government of Guangxi Zhuang Autonomous Region at the 25th Executive meeting on January 6, 2009, the people's Government of Guangxi Zhuang Autonomous Region announced come into force on the date of promulgation, 46th), first under the People's Republic of China interim regulations on farmland occupation tax (hereinafter referred to as the regulations), combined with this practice, these measures are formulated.

    Article in this autonomous region within the administrative area of cultivated land occupied by housing or units or individuals engaged in non-agricultural construction, farmland occupation tax taxpayers shall, in accordance with the provisions of the Ordinance and these rules, pay tax on land occupation.

    Third counties (cities, districts) of farmland occupation tax, applicable taxes, in accordance with these measures attached to implementation of the Guangxi Zhuang Autonomous Region, cultivated land usage tax applicable tax form.

    Article fourth of farmland occupation tax payable tax amount, actual occupation of arable land to the taxpayer for the tax basis, in accordance with the provisions of the Ordinance and these rules, applicable tax once levied.

    Fifth economic and technological development zone and the economically developed areas and per capita farmland is less applicable taxes according to the provisions of article III of this approach.

    Sixth to occupy basic farmland, applicable taxes provided for in article III of this approach to local applicable taxes on the basis of 50%.

    Article seventh and occupation of forest land, pastures, farmland, farming water fishery waters and beaches and other agricultural land or engage in other non-agricultural construction, in accordance with the provisions of article III of these measures applicable local taxes levied on farmland occupation tax.

    Eighth rural residents in approved residence in accordance with required standards of cultivated land occupied by new residential, in accordance with the provisions of article III of these measures applicable local taxes levied on farmland occupation tax.

    Nineth farmland occupation tax collected by the local tax authorities are responsible for.

    Tenth taxpayers approved a temporary occupation of cultivated land within the period of restoration of cultivated land occupied by the status quo, can be issued by the local land administration departments of the land undisturbed recovery confirmation instrument apply to the local competent tax authorities refund of already paid tax on land occupation.

    11th farmland occupation tax collection and management in accordance with the People's Republic of China Law on tax collection and management and the People's Republic of China interim regulations on the tax on the use of arable land and the People's Republic of China interim regulations on farmland occupation tax implementation rules and regulations of the present measures. 12th these measures come into force on the date of promulgation.

    On September 28, 1987, Guangxi Zhuang Autonomous Region promulgated by the people's Government of the Guangxi Zhuang Autonomous Region, cultivated land usage tax measures for the implementation of the repealed simultaneously.

    After the coming into force of these measures before the implementation of the regulations of farmland occupation tax where the amount determined by the regulations.

Annex: Guangxi Zhuang Autonomous Region, cultivated land usage tax applicable tax tables
Unit: Yuan/square meter
┌──────┬────────────────────────────────┐
│ │ Administrative units for the applicable tax credits │
│            ├───────────┬────────┬─────┬─────┤
│行政单位    │          30          │       25       │    20    │    15    │
├──────┼───────────┼────────┼─────┼─────┤
│ │, Xingning district, Green shows areas, Gangnam │ Wuming, shanglin County, │││
│ │, Xixiangtang district, Nanning city, liangqing district, Yong │, long ' an County, Mashan County │││
│            │宁区、横县、宾阳县    │                │          │          │
├──────┼───────────┼────────┼─────┼─────┤
│ │, Liunan district, and Reggio, luzhai, yufeng district chengzhong district, and, and, and Qi │││
│ │ │ Rongshui County, liubei district, and, and, and Liu Cheng, liujiang, liuzhou city, │││
│            │县、三江侗族自治县    │                │          │          │
├──────┼───────────┼────────┼─────┼─────┤
│            │秀峰区、叠彩区、象山区│                │          │          │
│            │、七星区、雁山区、灵川│                │          │          │
│            │县、全州县、兴安县、永│                │          │          │
│ │ Fu County, guanyang, Longsheng, Guilin, Yangshuo │ of all nationalities, lingui │││
│            │自治县、资源县、平乐县│                │          │          │
│            │、荔浦县、恭城瑶族自治│                │          │          │
│            │县                    │                │          │          │
├──────┼───────────┼────────┼─────┼─────┤
│ │ │ Mengshan, wanxiu district, dieshan district, Cheung Chau district, Wuzhou city, │││
│            │、苍梧县、藤县、岑溪市│                │          │          │
├──────┼───────────┼────────┼─────┼─────┤
│   北海市   │海城区、银海区、铁山港│                │          │          │
│            │区、合浦县            │                │          │          │
├──────┼───────────┼────────┼─────┼─────┤
│ │, Fangchenggang city, Docklands, and shangsi, Fangcheng district, and ││││
│            │、东兴市              │                │          │          │
├──────┼───────────┼────────┼─────┼─────┤
│   钦州市   │钦南区、钦北区、灵山县│                │          │          │
│            │、浦北县              │                │          │          │
├──────┼───────────┼────────┼─────┼─────┤
│   贵港市   │港北区、港南区、覃塘区│                │          │          │
│            │、平南县、桂平市      │                │          │          │
├──────┼───────────┼────────┼─────┼─────┤
│   玉林市   │玉州区、容县、陆川县、│                │          │          │
│            │博白县、兴业县、北流市│                │          │          │
├──────┼───────────┼────────┼─────┼─────┤
Youjiang district, Tianyang, tiandong │ │ │ and the jingxi, debao, and │││
│ │ │ Pingguo, and Baise City, and Napo, and lingyun and the tianlin, leye, and │││
│            │县                    │隆林各族自治县、│          │          │
│            │                      │西林县          │          │          │
├──────┼───────────┼────────┼─────┼─────┤
│ │, Babu, hezhou City area, │, Zhongshan, zhaoping, fuchuan Yao │││
│            │                      │自治县          │          │          │
├──────┼───────────┼────────┼─────┼─────┤
│            │金城江区、罗城仫佬族自│                │          │          │
│            │治县、环江毛南族自治  │                │          │          │
│ │ Counties, Nandan, Fengshan County, hechi city, East │ Tiane County, │││
│            │兰县、巴马瑶族自治县、│                │          │          │
│            │都安瑶族自治县、大化瑶│                │          │          │
│            │族自治县、宜州市      │                │          │          │
├──────┼───────────┼────────┼─────┼─────┤
│            │                      │象州县、武宣县、│          │          │
Xingbin district, laibin City │ │ │ Guest jinxiu, and │││
│            │                      │忻城县          │          │          │
├──────┼───────────┼────────┼─────┼─────┤
│            │                      │扶绥县、大新县、│          │          │
│ │ │ Jiangzhou district, tiandeng, ningming, Chongzuo, and Zhou Xian, and │││
│            │                      │凭祥市          │          │          │ └──────┴───────────┴────────┴─────┴─────┘