Beijing Municipal Implementation Of The People's Republic Of China Interim Regulations On Farmland Occupation Tax Of Approach

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

Subscribe to a Global-Regulation Premium Membership Today!

Key Benefits:

Subscribe Now for only USD$40 per month.
Beijing Municipal implementation of the People's Republic of China interim regulations on farmland occupation tax of approach

    (January 20, 2009, the Beijing Municipal People's Government of the 26th Executive meeting on February 2, 2009, the Beijing Municipal People's Government announced order No. 210, come into force on the date of promulgation) article in accordance with the People's Republic of China interim regulations on farmland occupation tax (hereinafter referred to as the regulations), combined with the municipality, these measures are formulated.

    Article in this town within the administrative area of cultivated land occupied by housing or units and individuals engaged in non-agricultural construction, shall, in accordance with the regulation and its implementing rules and pay tax on land occupation in this way.

    Farmland occupation tax article tax provisions are as follows:

    (A) in Chaoyang, Haidian, Fengtai, Shijingshan district into 45 Yuan per square meter;

    (B) mentougou, Fangshan, Changping, Huairou, Pinggu district into each sqm 42;

    (C) the Daxing, Tongzhou, shunyi district, Miyun County, and into 40 Yuan per square meter;

    (D) 35 Yuan per square meter in yanqing County.

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

    Fifth take up garden, woodland, grassland, farmland land, farming water fishery waters and beaches and other agricultural land or engage in other non-agricultural construction, applicable taxes according to article implementation of these measures.

    Sixth 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, to the local township (town) people apply, audited, and reported to the district (County) after approval, shall be exempt from tax on land occupation.

    Referred to in the preceding paragraph refers to the predominantly ethnic townships, ethnic village life difficult for rural residents is a district (County) of rural minimum living guarantee of rural residents.

    Seventh taxpayers ought to land or other local tax authorities tax on agricultural land.

    Eighth land administration department by taxpayer-paid vouchers or tax receipts and other supporting documents to issue land instruments of ratification.

    Nineth 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 implementation rules of tax collection and management law and the relevant provisions of the city. The tenth these measures come into force on the date of promulgation. Published on July 23, 1987, the Beijing Municipal implementation of People's Republic of China interim regulations on farmland occupation tax measures repealed simultaneously.