In Jiangsu Province, The Implementation Of The People's Republic Of China Interim Regulations On Farmland Occupation Tax Of Approach

Original Language Title: 江苏省实施《中华人民共和国耕地占用税暂行条例》办法

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In Jiangsu Province, the implementation of the People's Republic of China interim regulations on farmland occupation tax of approach

    (December 29, 2008 23rd Executive meeting of Jiangsu province by Jiangsu provincial people's Government on December 31, 2008 released 52nd come into force February 1, 2009) article in accordance with the People's Republic of China interim regulations on farmland occupation tax, combined with the facts of the province, these measures are formulated.

    Article in the province within the administrative area of cultivated land occupied by housing or units or individuals engaged in non-agricultural construction, farmland occupation tax taxpayer, shall be paid in accordance with the regulations on farmland occupation tax.

    Units referred to in the preceding paragraph, including State-owned enterprises, collective enterprises, private enterprises, joint-stock enterprises, foreign-invested enterprises, foreign enterprises and other enterprises and institutions, community groups, government agencies, military units and other units referred to individuals, including individual businesses as well as to other individuals. Approved by the application of cultivated land occupied by taxpayers for farmland construction land of people identified in the approval document; construction of farmland is not indicated in the approval document of land, taxpayers with the applicant.

    Unauthorized appropriation of arable land, taxpayers rather than the actual person.

    Third of cultivated land in these measures refers to land used for growing crops.

    Housing in these measures, including the construction of buildings and structures. Article fourth actual occupation of arable land arable land occupation tax to the taxpayer for the tax basis, in accordance with the provisions of the applicable tax once levied.

    Actual occupation of arable land, including the approval of arable land and unauthorized occupation of land under cultivation.

    Fifth farmland occupation tax in accordance with these measures implementation of the Jiangsu Province, farmland occupation tax tables. Sixth to occupy basic farmland, stipulated by the applicable taxes in the article fifth local applicable taxes on the basis of 50%.

    Farmland means according to the basic farmland within the framework defined by the regulation on the protection of basic farmland conservation area of arable land.

    Article seventh the following situations shall be exempt from tax on land occupation:

    (A) cultivated land occupied by military installations.

    Specific range including: ground, and underground of military command, and combat engineering; military airport, and port, and Terminal; camp, and training field, and test field; military hole library, and warehouse; military communications, and reconnaissance, and navigation, and observation Taiwan station and measurement, and navigation, and help airlines logo; military Highway, and railway lines, military communications, and transmission lines road, military lost oil, and lost pipes road; other directly for military uses of facilities.

    (B) cultivated land occupied by schools, kindergartens, nursing homes and hospitals. Schools, including Administrative Department of education approved the establishment of the people's Governments above the county level university degree, secondary schools, primary schools, vocational schools and special education schools.

    School of cultivated land occupied by commercial premises and staff housing, in accordance with the applicable local taxes paid on farmland occupation tax.

    Kindergarten, specific scope limited to the people's Governments above the county level administrative departments of education registration or filing of kindergarten places devoted to early childhood care and education.

    Nursing home, specific scope limited to approved the establishment of special care places for the elderly in the nursing home. Hospitals, specific scope limited to the people's Governments above the county level in the Administrative Department of public health approved the establishment of the hospital is dedicated to providing health care services, venues and supporting facilities.

    Employee housing land in the hospital, according to the applicable local taxes paid on farmland occupation tax.

    Eight railway lines, highways, airport runways, tarmac, ports, waterways loss of arable land, reduced by taxes levied on farmland occupation tax of 2 Yuan per square meter. Railway lines, specific scope limited to railway roadbed, bridges, culverts, and in accordance with the provisions of land on both sides of the tunnel.

    Of cultivated land occupied by private railways and railway private sidings in accordance with applicable local taxes paid on farmland occupation tax. Highway routes, specific scope limited to approved construction of state highways and provincial roads, county roads and Township Road and village road belonging to rural road project, as well as on both sides of ditches or Swales.

    Of cultivated land occupied by private vehicles in highway and urban road, in accordance with the applicable local taxes paid on farmland occupation tax.

    Airport runway, apron, specific scope limited to approved construction of civil airport specifically for use in civil aircraft taking off and landing, taxi, parking place.

    Port specific scope limited to approved construction of ports for ships entering and leaving, dock and passengers, cargo loading and unloading places.

    Channel, specific scope limited to rivers, streams, lakes, bays for safe navigation in the waters of the channel.

    Nineth rural residents in approved residence in accordance with required standards of cultivated land occupied by residential construction in accordance with applicable local taxes levied on farmland occupation tax.

    Approved the relocation of rural residents, the original land back to cultivation, where new housing does not exceed the original land area of cultivated land occupied, no farmland occupation tax; over the original homestead area, on the portion in accordance with the applicable local taxes levied on farmland occupation tax.

    Tenth 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.

    Rural families of the martyrs, including rural parents, spouses and children of martyrs.

    Old revolutionary bases, minority communities and rural residents in outlying and poor regions difficult, its standards in accordance with the relevant provisions of the provincial people's Government.

    11th in accordance with this article seventh, eighth provides reduced or exempted farmland occupation tax, taxpayer rezoning original, no longer belongs to the reduction or exemption of tax on land occupation, shall from the date of change of use in the 30th by changing the use of the actual area of cultivated land occupied and applicable local taxes to pay tax on land occupation. 12th a taxpayer temporarily loss of arable land, cultivated land occupation tax shall be paid in accordance with the regulations.

    Taxpayers approved a temporary occupation of cultivated land within the period of restoration of cultivated land occupied by the status quo, of farmland occupation tax refund has been paid in full.

    Provisional appropriation of arable land referred to in the preceding paragraph refers to taxpayers due to the construction project, geological prospecting and other needs, in General not more than 2 years temporary use of arable land and did not build permanent structures. 13th due to pollution, soil of cultivated land and mining subsidence causes damage, apply mutatis mutandis to temporary occupation of cultivated land, caused by damage to the unit or individual to pay tax on land occupation.

    More than 2 years or over of cultivated land occupied by temporary periods have not restored farmland undisturbed, levy will not be refunded.

    14th of cultivated land occupied by farmland, no farmland occupation tax. 15th article occupation of forest land, pastures, farmland, farming water fishery waters and beaches and other agricultural land or engage in other non-agricultural construction, farmland occupation tax is imposed by the provisions in these procedures, mutatis mutandis.

    Occupation of forest land in accordance with the applicable tax 80% of cultivated land occupied by local tax Executive, occupy grassland, cultivated land occupied by other agricultural land taxes in accordance with the applicable local tax 50%.

    16th production facilities of direct service to the agricultural production of agro-land, not levy tax on land occupation. Qian paragraph by said directly for agricultural production service of production facilities, is refers to directly for agricultural production service and construction of buildings and structures, specific including: store agricultural machines and seed, and seedlings, and wood, agricultural products of warehouse facilities; foster, and production seed, and seedlings of facilities; animal, and aquatic farming facilities; wood set material road, and shipped material road; agricultural research, and test, and model base; wild flora and fauna protection, and Ranger, and forest pest control, and forest fire, and wood quarantine of facilities; designed for agricultural production service of irrigation drainage, and

    Water supply, power supply, heat supply, gas supply, telecommunications infrastructure, agricultural producers engaged in agricultural production necessary accommodation and facilities; production facilities to other agricultural production.

    17th a taxpayer appropriation of arable land or agricultural land, farmland or other local tax on agricultural land. 18th the approved appropriation of arable land or agricultural land, farmland is not indicated in the approval document of building land, tax time farmland received approval of the applicant for land day; farmland construction land identified in the approval document, the taxpayer received a notice of levy taxes for land people on the day.

    Unauthorized appropriation of arable land or agricultural land, tax time for real people actual land or any other day of the agricultural land. 19th farmland occupation tax collected by the local tax authorities are responsible for.

    Farmland occupation tax collection functions from the financial sector before transfer to the local tax authority, farmland occupation tax levied by financial departments. Levy bodies should be established with the land administration departments at farmland resources and tax-related information sharing mechanism.

    Is imposed by authorities at their place of application for land under the land management of farmland and approval information, timely issuance of tax notices issued to farmland construction land of people identified in the approval document. 20th article allowed occupied arable land or other agricultural to, agricultural to switched to approval file in the not marked construction with to people of, with to applicants should in received agricultural to switched to approval file of day up 30th within paid arable land occupied tax; agricultural to switched to approval file in the marked construction with to people of, construction with to people should in received levy organ tax notice of day up 30th within paid arable land occupied tax.

    Land management on farmland occupation tax payment receipts or tax exemption certificates and other relevant documents granting approval of construction land.

    21st 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 regulations and the relevant provisions of the measures. 22nd article this way come into force February 1, 2009.

As of April 1, 1987 in Jiangsu Province, farmland occupation tax measures for the implementation of the provisional regulations repealed simultaneously.

~22 schedule: Jiangsu Province, farmland occupation tax tables
(Unit: Yuan/sq m)
┌─────────────────┬─────┬─────┬─────┐
│                          税    额│    区    │  县级市  │    县    │
│地    区                          │          │          │          │
├─────────────────┼─────┼─────┼─────┤
│ Nanjing, Suzhou, Wuxi, Changzhou, Zhenjiang │ │ │ 30 40 45 │
├─────────────────┼─────┼─────┼─────┤
│扬州、南通、泰州                  │    40    │    30    │    25    │
├─────────────────┼─────┼─────┼─────┤
│, Lianyungang, Yancheng, Xuzhou, Huaian and Suqian │ │ │ 20 25 30 │ └─────────────────┴─────┴─────┴─────┘