Advanced Search

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.

Modalities for the implementation of the Special People's Republic of China's provisional regulations on cultivating land

(Adopted by the 26th ordinary meeting of the Government of Beijing, 20 January 2009, No. 210 of the Beijing People's Government Order No. 210 of 2 February 2009)

Article 1 establishes this approach in the light of the Special People's Republic of China's provisional taxation regulations (hereinafter referred to as “the Regulations”).

Article II shall pay taxes on arable land in accordance with the Regulations and their implementing rules and the provisions of this scheme.

Article 3. The amount of taxes on arranging taxes on arable land is as follows:

(i) A total of 45 square meters of mountainous areas, sea sediments, abundance area, and rocks;

(ii) The gate area, the mountainous areas, the majeure area, the Huair and the cereal area is 42 metres per square met;

(iii) The Hygiene region, the communes, the treasury area and the Miyi region are 40 square meters each;

(iv) Halfton is $35 per square m2.

Article IV occupies basic farmland and applies tax amounts to 50 per cent higher on the basis of the local application of taxes under article 3 of this approach.

Article 5

Article 6. The families of the rural martyrs, the disabled army, the widows alone, and the rural residents of the revolution who live in poor mountainous areas on the basis of land, ethnic assembly and remote mountainous areas, are difficult to pay taxes on land occupied by new homes in accordance with local standards, and can apply to the people of the city (community) to the host country, which, with the approval of the Government of the people of the veterior, are exempted from taxation.

The above section refers to the communes, the national village; rural residents who live in hardship are rural residents who have the lowest living security in the rural areas.

Article 7. The taxpayer shall declare tax taxes to the local tax authorities in the arsenal or other farmland.

Article 8

Article 9 regulates the collection of taxes on arable land and is implemented in accordance with the Tax Control Act of the People's Republic of China, the application of the Law on Taxation of the People's Republic of China and the relevant provisions of this city.

Article 10 is implemented since the date of publication. The approach to the implementation of the provisional regulations on cultivating land in the People's Republic of China, published on 23 July 1987, was also repealed.