After the tax, some cities and countries expropriated suburban vegetable fields and levied new vegetable field construction funds, which can be retained.
In order to ensure the national tax revenue, if the collection standard of vegetable field construction fund is on the high side, it should be adjusted appropriately. Township collective units and
Farmers build houses and occupy vegetable fields, and only levy farmland occupation tax.
According to the decision of the State Council, 50% of farmland occupation tax is reserved for local governments, and special funds for agricultural development are established for reclamation.
Suitable for farming land and improving existing cultivated land. After the national unified levy of farmland occupation tax, a few provinces decided to levy it in the past.
Land reclamation fees should be stopped.
Second, the scope of taxation. Including state-owned and collective-owned cultivated land. Cultivated land refers to the land where crops are planted (
Including vegetable fields and vegetable gardens). Occupation of fish ponds and other agricultural land for building houses or other non-agricultural construction is also regarded as occupation.
If cultivated land is used, cultivated land occupation tax must be levied according to law. Gardens include nurseries, flower beds, tea gardens, orchards and mulberry gardens.
Land for planting economic trees. Occupy other agricultural land, such as occupying beaches that have been developed for planting and breeding,
Whether grasslands, water surfaces and woodlands are engaged in non-agricultural construction shall be taxed by provinces, autonomous regions and municipalities directly under the Central Government if they meet the preferential conditions.
According to the specific situation, the principles of protecting agricultural land resources and protecting ecological balance are determined.
3. The cultivated land occupation tax is based on the per capita cultivated land in the county (calculated according to the total population and existing cultivated land).
And determine the applicable tax amount according to the economic development.
In a county, if the situation between townships is quite different, the county may stipulate the applicable tax amount of townships (towns).
It's different.
Half of the rural residents' expropriation refers to the cultivated land occupied by agricultural registered permanent residence residents (including fishermen and herders).
Residential, according to the provisions of the deed tax levied by half. Urban residents (non-agricultural registered permanent residence) occupy cultivated land to build new houses, while rural residents.
Or farmers who occupy cultivated land for non-agricultural production and operation shall be levied in full. Building houses for reservoir migrants, victims and refugees
Occupation of cultivated land is exempt from farmland occupation tax.
Four, in order to coordinate policies, to avoid the adjacent areas of tax collection is too wide, to ensure the completion of the national tax task.
The average tax per square meter of all provinces, autonomous regions and municipalities directly under the Central Government is approved as follows: 9.0 yuan; 8.0 yuan, Beijing.
; 7.0 yuan, Tianjin; Zhejiang (including Ningbo), Fujian, Jiangsu, Guangdong (including Guangzhou) and 6.0 yuan;
Hubei (including Wuhan), Hunan, Liaoning (including Shenyang and Dalian) and 5.0 yuan; Hebei, Shandong (including
Qingdao), Jiangxi, Anhui, Henan, Sichuan (including Chongqing) 6 provinces each 45 thousand yuan; Guangxi and Shaanxi (including the west)
An Shi), Guizhou and Yunnan provinces, 4.0 yuan; Shanxi, Heilongjiang (including Harbin) and Jilin provinces each 3.5.
Yuan; Gansu, Ningxia, Inner Mongolia, Qinghai and Xinjiang, each in 2.5 yuan. All provinces, autonomous regions and municipalities directly under the central government should have
The difference stipulates the applicable tax amount of counties (cities) and suburbs, but the average value of the whole province shall not be lower than the above-mentioned approved average value.
Tax amount.
Verb (abbreviation of verb) tax exemption range ①. The specific policy boundaries of the Regulations on Tax Exemption shall be implemented in accordance with the following provisions:
The land used for military facilities is limited to the armed forces (including the armed police forces, the same below) above the provinces, autonomous regions and municipalities directly under the Central Government.
Combat (intelligence) positions for protection projects and preparation of weapons and equipment, combat and test bases for sophisticated weapons, and military
Airports, ports (docks), fortification projects, military communication stations, lines, navigation facilities, military warehouses, and oil transportation.
Pipelines, shooting ranges, training grounds, camps, offices of military organs below division level, special machinery repair stations, and communications.
Railway and highway branches leading to military facilities. The non-military use of the army and the occupation of cultivated land by non-agricultural production and operation are not
Give tax exemption.
Railway lines refer to railway lines, as well as stations, loading yards and warehouses set up on both sides and along the line according to regulations.
Land. Other land used in the railway system, such as freight yards, warehouses, guest houses and staff quarters, is also not tax-free. According to one person,
1March 3, 9861day, the State Council approved the Opinions of the State Planning Commission and other five departments on the implementation of the economic contract responsibility system by the Ministry of Railways.
The notice of the appointment system stipulates that the Ministry of Railways will implement the economic contract responsibility system during the Seventh Five-Year Plan period and award new taxes.
It's free. Construction land within the scope of economic contract of the Ministry of Railways shall be exempted from farmland occupation tax during the "Seventh Five-Year Plan" period, among which
Taxable buildings occupy cultivated land, and tax will be levied on 199 1 year. Local railway construction route and designation on both sides
Land reservation, stations along the line, loading and unloading warehouses can be exempted from farmland occupation tax, and other occupied farmland can be treated as follows.
Levy farmland occupation tax.
Runways, aprons, necessary open spaces, terminal buildings, towers and radar facilities in civil airports.
Land is tax-free.
Explosives depot refers to the special explosives warehouse of the national material reserve department and the land necessary to ensure safety.
Schools refer to full-time universities, middle schools and primary schools with teaching places and facilities (including schools run by departments and enterprises).
Laboratories, playgrounds, libraries, offices, canteens and dormitories for teachers and students are tax-free. The school is engaged in non-agricultural students.
Cultivated land occupied by production and operation shall not be exempted from tax. Workers' night classes, study classes, training centers and correspondence schools are not tax-free.
Column.
Hospitals, including military units and departments, enterprise occupational hospitals, health centers, medical stations and clinics, are all granted tax exemption.
. Nursing homes, etc. Not tax-free.
Funeral homes and crematoriums are tax-free.
If the above-mentioned tax-free land is changed and does not fall within the scope of tax exemption, farmland occupation tax shall be paid from the time of change.
Land for irrigation and water conservancy facilities that directly serve agricultural production shall be exempted from farmland occupation tax. Cultivated land occupied by water conservancy projects
Those who are mainly engaged in power generation and tourism shall not be exempted from tax.
6. Foreign-invested enterprises mentioned in the Regulations are limited to Sino-foreign joint ventures established by foreign investors in China.
Enterprises, Chinese-foreign cooperative enterprises and wholly foreign-owned enterprises. These enterprises can be exempted from farmland occupation tax. In addition to the above.
Foreign-funded enterprises should pay farmland occupation tax according to regulations.
Seven, the provisions from the date of promulgation, namely 1 April 9871day. The cultivated land occupied since April 1 day is
Farmland occupation tax shall be paid according to law. Cultivated land occupied without approval shall be handled by the land management department in April 1 future.
Go through the formalities of land use and collect farmland occupation tax according to the regulations. As of 1 April, 9871day, this unit is still one.
Those who have been allowed to requisition or occupy cultivated land for more than two years and have not used it shall pay taxes according to regulations.
Eight, where the farmland occupation tax is levied, it is verified that it is agricultural land, and its original taxable annual output value and
The collection of agricultural tax should be reduced. The reduced data will be reported step by step with the year-end final accounts of farmland occupation tax. Under the responsibility of the Ministry of Finance
After examination and verification, the agricultural tax revenue of all provinces, autonomous regions and municipalities directly under the Central Government will be reduced accordingly. Decrease of farmers
Industry tax, according to the financial system.