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| Order of the State Council of the People's Republic of China | | 中华人民共和国国务院令 |
(No. 511) | |
（第511号） |
The Interim Regulation of the People's Republic of China on Farmland Occupation Tax is hereby promulgated and shall come into force as of January 1, 2008. | |
现公布《中华人民共和国耕地占用税暂行条例》，自2008年1月1日起施行。 |
Premier Wen Jiabao | |
总理 温家宝 |
December 1, 2007 | |
二○○七年十二月一日 |
Interim Regulation of the People's Republic of China on Farmland Occupation Tax | |
中华人民共和国耕地占用税暂行条例 |
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| Article 1 This Regulation is formulated for the purposes of reasonably using the land resources, strengthening the land administration and protecting the farmland. | | 第一条 为了合理利用土地资源，加强土地管理，保护耕地，制定本条例。 |
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| Article 2 The term “farmland” as mentioned in this Regulation refers to the land used available to plant crops. | | 第二条 本条例所称耕地，是指用于种植农作物的土地。 |
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| Article 3 Any entity or individual who occupies any farmland to build a building or engage in non-agricultural construction shall be a taxpayer of farmland occupation tax. It (He) shall pay the farmland occupation tax under this Regulation. | | 第三条 占用耕地建房或者从事非农业建设的单位或者个人，为耕地占用税的纳税人，应当依照本条例规定缴纳耕地占用税。 |
The term “entity” as mentioned in the preceding paragraph includes state-owned enterprises, collective enterprises, private enterprises, joint-stock enterprises, foreign-funded enterprises, foreign enterprises and other enterprises, public institutions, social bodies, public organs, armies and other entities. The term “individual” as used herein refers to the individual industrial and commercial households and other individuals. | |
前款所称单位，包括国有企业、集体企业、私营企业、股份制企业、外商投资企业、外国企业以及其他企业和事业单位、社会团体、国家机关、部队以及其他单位；所称个人，包括个体工商户以及其他个人。 |
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| Article 4 The farmland occupation tax shall be computed on the basis of the area of the farmland actually occupied by a taxpayer and be levied once and for all under the applicable tax rate as prescribed. | | 第四条 耕地占用税以纳税人实际占用的耕地面积为计税依据，按照规定的适用税额一次性征收。 |
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| Article 5 The rates of farmland occupation tax are provided for as follows: | | 第五条 耕地占用税的税额规定如下： |
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| (1) For the regions where the per capita farmland does not exceed 1 mu (based on the administrative area at the county level, the same below), 10 - 50 yuan per sq. m.; | | （一）人均耕地不超过1亩的地区（以县级行政区域为单位，下同），每平方米为10元至50元； |
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| (2) For the regions where the per capita farmland exceeds 1 mu but not more than 2 mu, 8 – 40 yuan; | | （二）人均耕地超过1亩但不超过2亩的地区，每平方米为8元至40元； |
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| (3) For the regions where the per capita farmland exceeds 2 mu but not more than 3 mu, 6 – 30 yuan; and | | （三）人均耕地超过2亩但不超过3亩的地区，每平方米为6元至30元； |
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(4) For the regions where the per capita farmland exceeds 3 mu, 5 – 25 yuan;
．．．．．． | | （四）人均耕地超过3亩的地区，每平方米为5元至25元。
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