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Tianjin City, The Implementation Of The People's Republic Of China Interim Regulations On Farmland Occupation Tax Of Approach

Original Language Title: 天津市实施《中华人民共和国耕地占用税暂行条例》办法

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(Adopted by the 9th ordinary meeting of the Government of the People of the city of Zenin on 10 June 2008, No. 6 of the Decree No. 6 of 24 June 2008 on the date of publication)

Article 1 provides for the implementation of the Special Court of the People's Republic of China's provisional taxation regulations (No. 511 of the Department of State), which are based on the practice of this city.
Article 2 uses arable land (including parking) or units or individuals engaged in non-agricultural construction in the present city's administration.
Other farmland areas such as cropland, pastoral, farmland water use, raising water and beaching in fisheries waters (hereinafter referred to as other farmlands) or non-agricultural construction, paying taxes on cultivated land, mutatis mutandis.
Article 3 below excludes the use of arable land:
(i) The use of farmland and other agricultural land in the field;
(ii) Construction of production facilities directly for agricultural production services to take over other farmland.
Article IV. Cropland levies of land that are actually occupied by taxpayers and other farmland areas are taxed on a one-time basis in accordance with the applicable tax provisions of this scheme.
The actual occupancy of arable land and other farmland areas, as described in the previous paragraph, includes the area of authorized occupancy and the area of unauthorized occupation.
Article 5 occupies of arsenal, zinan, Xi, Northe, Rift, Hanuri, and the Territory's administrative area in the Grandport area, with a tax of $40 per square meters.
The arsenal of cultivated land in this city's treasury area, the tiny of the veterans, the veterinary area, and the veterans in the administrative area of the veteran, is 30 per square meters.
The use of basic farmland and basic vegetable fields has increased by 50 per cent on the basis of the applicable taxes provided in paragraphs 1, 2 and 2.
Other agricultural land is occupied by 70 per cent on the basis of the applicable taxes set forth in paragraphs 1, 2 and 2.
Article 6. Military facilities, schools, kindergartens, nursing homes, hospitals occupied arsenal and other farmlands and exempted arriculture from taxation.
Article 7. railway lines, road routes, aircraft runways, parking machines, ports, shipping occupies and other farmland areas are reduced by $2 per square m2.
Article 8
Rural families, persons with disabilities, widows alone and rural residents who live in difficult areas where ethnic minorities live, have difficulty in paying arable taxes for new homes in the area of land, which are reviewed by the Government of the communes of the town, which may be exempted or pushed into cultivated land after the approval of the territorial Government.
Rural residents who live in difficult areas of ethnic minorities are determined by the minimum standard of living in the district, district and rural areas.
Article 9, in accordance with article 6, Article 7, paragraph 1, of this scheme, provides for the exemption or reduction of the occupancy of arable land, the taxpayer shall, from within 30 days of receipt of a notification from the territorial resources and housing management that has been permitted to occupy arable land and other agro-industries, submit a request for relief to the local tax authorities of the area in which it is authorized, free of charge or drop-out taxes.
Article 10, after exempting from taxation or reducing the occupation of arable land, the taxpayer altered the use of the place of origin and no longer be exempted or reduced, and should pay taxes on arable land within 30 days of the change of use.
Article 11. The taxpayer shall pay taxes on cropland and other farmland on a temporary basis, in accordance with the provisions of this scheme.
The taxpayer has returned to the original status quo within the time period of approval of the temporary occupancy of arable land and other farmland land, and the confirmation documents of land resources and housing management can be returned to the area, the local tax authorities of the district, the district and the local tax authorities, upon confirmation by the law.
Article 12. The arsenal of taxes is charged by the local tax authorities of the District, the District and the District, and is implemented in a specific manner in accordance with the relevant provisions of the People's Republic of China Taxation Act.
Article 13. The taxpayer shall pay the arsenal tax within 30 days of the date of receipt of the notification from the land resources and the housing administration of the land and other farmland.
Land resources and housing management have issued capital-building instruments through the arsenal of taxes or tax vouchers and other related documents.
Article XIV regulates the collection of taxes on arable land, in accordance with the relevant provisions of the State and the city.
Article 15. The cropland referred to in this approach refers to land used for crop cultivation.
This approach refers to the economic, multi-year biomass and grass-royed lands, such as gold gardens, San gardens, tea gardens.
This approach refers to land used directly for agricultural production.
The approach refers to basic farmland areas, which are defined in accordance with the Regulations on the Protection of Basic Agriculture in the city of Zanzi.
This approach refers to the land within the framework of the protection of basic fields, which is determined in accordance with the Regulations on the Protection of Basic Shelterland.
Article 16 is implemented since the date of publication. On 24 July 1987, the Government of the Municipalities' Finance Bureau (consider views on the levy of arriage taxes in arsenal city) (No. zinc [1987]99).