(1) When withdrawing money:
Borrow: taxes and surcharges
Loan: Taxes payable-land use tax
(2) At the time of payment:
Borrow: Taxes payable-land use tax
Loans: bank deposits
Cultivated land occupation tax is a tax levied on units and individuals that occupy cultivated land to build houses or engage in other non-agricultural construction. The standard of adopting fixed tax rate depends on the amount of cultivated land per capita and the degree of economic development. The purpose is to make rational use of land resources, strengthen land management and protect agricultural arable land.
Cultivated land occupation tax, as a tax levied on specific land resources for specific purposes, has distinct characteristics compared with other taxes, mainly as follows:
1, which has the nature of resource tax and specific behavior tax.
Cultivated land occupation tax takes the occupation of agricultural cultivated land for building or other non-agricultural construction as the taxation object, aiming at restraining taxpayers from occupying cultivated land and promoting the rational utilization of land resources. In addition to the attribute of resource occupation tax, it also has obvious characteristics of specific behavior tax.
2. Adopt regional differential tax rates.
Cultivated land occupation tax adopts regional differential tax rates, which are formulated according to the specific conditions of different regions, in order to adapt to the specific conditions of China's vast territory, great differences in cultivated land quality between regions and disparity in per capita cultivated land area, and have the characteristics of adapting to local conditions.
3, a one-time levy in the occupation of cultivated land.
Cultivated land occupation tax is levied at the stage when taxpayers are allowed to occupy cultivated land. Except for those who have not used cultivated land for more than two years after being allowed to occupy cultivated land, cultivated land occupation tax will not be levied thereafter. Therefore, the farmland occupation tax has the characteristics of one-time collection.
4, tax revenue is dedicated to the development and improvement of cultivated land.
Farmland occupation tax revenue is used to establish a special fund for agricultural development according to regulations, mainly for developing cultivated land and improving existing cultivated land. Therefore, it has the compensatory characteristics of "taking it from the ground and using it for the ground".
Source: Baidu Encyclopedia: Farmland Occupation Tax