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Law of the People's Republic of China on Farmland Occupation Tax [Effective]
中华人民共和国耕地占用税法 [现行有效]
【法宝引证码】

Order of the President of the People's Republic of China 

中华人民共和国主席令

(No. 18) (第十八号)

The Law of the People's Republic of China on Farmland Occupation Tax, as adopted at the 7th Session of the Standing Committee of the Thirteenth National People's Congress of the People's Republic of China on December 29, 2018, is hereby issued, and shall come into force on September 1, 2019. 《中华人民共和国耕地占用税法》已由中华人民共和国第十三届全国人民代表大会常务委员会第七次会议于2018年12月29日通过, 现予公布,自2019年9月1日起施行。
President of the People's Republic of China: Xi Jinping 中华人民共和国主席 习近平
December 29, 2018 2018年12月29日
Law of the People's Republic of China on Farmland Occupation Tax 中华人民共和国耕地占用税法
(Adopted at the 7th Session of the Standing Committee of the Thirteenth National People's Congress on December 29, 2018) (2018年12月29日第十三届全国人民代表大会常务委员会第七次会议通过)
Article 1 This Law is developed for the purposes of reasonably using the land resources, strengthening the land administration and protecting farmland.   第一条 为了合理利用土地资源,加强土地管理,保护耕地,制定本法。
Article 2 Any entity or individual who occupies farmland to build buildings or structures or non-agricultural construction within the territory of the People's Republic of China shall be a taxpayer of farmland occupation tax, and shall pay farmland occupation tax in accordance with the provisions of this Law.   第二条 在中华人民共和国境内占用耕地建设建筑物、构筑物或者从事非农业建设的单位和个人,为耕地占用税的纳税人,应当依照本法规定缴纳耕地占用税。
Those who occupy farmland to build farmland water conservancy facilities shall be exempt from farmland occupation tax. 占用耕地建设农田水利设施的,不缴纳耕地占用税。
For the purposes of this Law, “farmland” means the land used for growing crops. 本法所称耕地,是指用于种植农作物的土地。
Article 3 The farmland occupation tax shall be calculated on the basis of the area of the farmland actually occupied by a taxpayer and be paid in a lump sum under the applicable tax rate as prescribed. The tax payable shall be the area of farmland (square meters) actually occupied by the taxpayer multiplied by the applicable tax rate.   第三条 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,应纳税额为纳税人实际占用的耕地面积(平方米)乘以适用税额。
Article 4 The rates of farmland occupation tax are as follows:   第四条 耕地占用税的税额如下:
(1) For a region (a county, autonomous county, non-districted city, or municipal district, similarly hereinafter) where the per capita farmland is not more than 1 mu, 10 to 50 yuan per square meter. (一)人均耕地不超过一亩的地区(以县、自治县、不设区的市、市辖区为单位,下同),每平方米为十元至五十元;
(2) For a region where the per capita farmland is more than 1 mu but not more than 2 mu, 8 to 40 yuan per square meter. (二)人均耕地超过一亩但不超过二亩的地区,每平方米为八元至四十元;
(3) For a region where the per capita farmland is more than 2 mu but not more than 3 mu, 6 to 30 yuan per square meter. (三)人均耕地超过二亩但不超过三亩的地区,每平方米为六元至三十元;
(4) For a region where the per capita farmland is more than 3 mu, 5 to 25 yuan per square meter. (四)人均耕地超过三亩的地区,每平方米为五元至二十五元。
The applicable rates of farmland occupation tax for different regions shall be proposed by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government within the range specified in the preceding paragraph on the basis of the per capita farmland and the economic development, and shall be submitted to the standing committees of the people's congresses at the same levels for decision, and then to the Standing Committee of the National People's Congress and the State Council for recordation. The average applicable rates of farmland occupation tax for provinces, autonomous regions or municipalities directly under the Central Government shall not be lower than the average tax rate as prescribed in the Table of Average Farmland Occupation Tax Rates for Provinces, Autonomous Regions and Municipalities Directly under the Central Government as attached to this Law. 各地区耕地占用税的适用税额,由省、自治区、直辖市人民政府根据人均耕地面积和经济发展等情况,在前款规定的税额幅度内提出,报同级人民代表大会常务委员会决定,并报全国人民代表大会常务委员会和国务院备案。各省、自治区、直辖市耕地占用税适用税额的平均水平,不得低于本法所附《各省、自治区、直辖市耕地占用税平均税额表》规定的平均税额。
Article 5 In regions where the per capita farmland is less than 0.5 mu, provinces, autonomous regions and municipalities directly under the Central Government may, in light of the local economic development, appropriately raise the applicable rates of farmland occupation tax, provided that the increase shall not exceed 50% of the applicable tax rates specified in paragraph 2 of Article 4 of this Law. The specific applicable tax rates shall be determined in accordance with the procedures prescribed in paragraph 2 of Article 4 of this Law.   第五条北大法宝 在人均耕地低于零点五亩的地区,省、自治区、直辖市可以根据当地经济发展情况,适当提高耕地占用税的适用税额,但提高的部分不得超过本法第四条第二款确定的适用税额的百分之五十。具体适用税额按照本法第四条第二款规定的程序确定。
Article 6 For the occupation of basic farmland, the farmland occupation tax shall be levied at 150% of the applicable local tax rates as specified in paragraph 2 of Article 4 or Article 5 of this Law.   第六条 占用基本农田的,应当按照本法第四条第二款或者第五条确定的当地适用税额,加按百分之一百五十征收。
Article 7 The building of military installations, schools, kindergartens, social welfare institutions and medical institutions on farmland shall be exempt from farmland occupation tax.   第七条 军事设施、学校、幼儿园、社会福利机构、医疗机构占用耕地,免征耕地占用税。
The building of railways, highways, airport runways, parking aprons, ports, waterways and water conservancy projects on farmland shall be subject to farmland occupation tax at a reduced rate of 2 yuan per square meter. 铁路线路、公路线路、飞机场跑道、停机坪、港口、航道、水利工程占用耕地,减按每平方米二元的税额征收耕地占用税。
Where rural residents occupy farmland within the prescribed land use standards to build new houses for private use, they shall pay the farmland occupation tax at a reduced tax rate, which is half of the local applicable tax rate. When, in particularly, a rural resident has been approved to move and builds a new house for private use on farmland, the portion of the newly built house for private use that does not exceed the area of the original house site shall be exempt from farmland occupation tax. 农村居民在规定用地标准以内占用耕地新建自用住宅,按照当地适用税额减半征收耕地占用税;其中农村居民经批准搬迁,新建自用住宅占用耕地不超过原宅基地面积的部分,免征耕地占用税。
Surviving spouses of martyrs, surviving spouses of military personnel who have died while on duty, disabled serviceman, and rural residents who meet the minimum living conditions in rural areas shall be exempt from farmland occupation tax when building new houses for private use within the prescribed land use standards. 农村烈士遗属、因公牺牲军人遗属、残疾军人以及符合农村最低生活保障条件的农村居民,在规定用地标准以内新建自用住宅,免征耕地占用税。
The State Council may, on the basis the needs of national economic and social development, provide for other circumstances for exemption or reduction of farmland occupation tax, which shall be submitted to the Standing Committee of the National People's Congress for recordation. 根据国民经济和社会发展的需要,国务院可以规定免征或者减征耕地占用税的其他情形,报全国人民代表大会常务委员会备案。
Article 8 After the exemption or reduction of farmland occupation tax under paragraph 1 or 2 of Article 7 of this Law, if the taxpayer changes the original purpose for the occupation of land so that it or he is no longer under the circumstance for exemption or reduction of the farmland occupation tax, it or he shall make up the farmland occupation tax at the local applicable tax rate.   第八条 依照本法第七条第一款、第二款规定免征或者减征耕地占用税后,纳税人改变原占地用途,不再属于免征或者减征耕地占用税情形的,应当按照当地适用税额补缴耕地占用税。
Article 9 Tax authorities shall be responsible for the collection of farmland occupation tax.   第九条 耕地占用税由税务机关负责征收。
Article 10 The time when the obligation to pay farmland occupation tax occurs shall be the day when the taxpayer receives the written notice from the natural resources department for undergoing the formalities of farmland occupation. A taxpayer shall file the farmland occupation tax return within 30 days from the date of occurrence of tax obligation.   第十条 耕地占用税的纳税义务发生时间为纳税人收到自然资源主管部门办理占用耕地手续的书面通知的当日。纳税人应当自纳税义务发生之日起三十日内申报缴纳耕地占用税。
The natural resources department shall, on the basis of the voucher of payment of the farmland occupation tax or the tax exemption certificate and other relevant documents, issue the approval document on the use of land for construction. 自然资源主管部门凭耕地占用税完税凭证或者免税凭证和其他有关文件发放建设用地批准书。
Article 11 Where a taxpayer occupies farmland temporarily for construction projects or geological exploration, it or he shall pay farmland occupation tax under the provisions of this Law. If the taxpayer who, within one year after the expiration of the period of approval for temporary farmland occupation, reclaims land and restores planting conditions according to the law, the total farmland occupation tax it or he already paid shall be refunded. 曾经瘦过你也是厉害  第十一条 纳税人因建设项目施工或者地质勘查临时占用耕地,应当依照本法的规定缴纳耕地占用税。纳税人在批准临时占用耕地期满之日起一年内依法复垦,恢复种植条件的,全额退还已经缴纳的耕地占用税。
Article 12 Anyone who occupies garden plot, woodland, pasture land, land for farmland water conservancy, water surfaces for breeding aquatics, tidal flat in a fishing water area and other farmland to build buildings or structures or non-agricultural construction shall pay farmland occupation tax according to the provisions of this Law.   第十二条 占用园地、林地、草地、农田水利用地、养殖水面、渔业水域滩涂以及其他农用地建设建筑物、构筑物或者从事非农业建设的,依照本法的规定缴纳耕地占用税。
For the occupation of farmland as provided for in the preceding paragraph, the applicable tax rate may be appropriately lower than that determined by the region in accordance with paragraph 2 of Article 4 of this Law, but the reduction shall not exceed 50%. The specific applicable tax rates shall be proposed by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government, and submitted to the standing committees of the people's congresses at the same levels for decision, and then to the Standing Committee of the National People's Congress and the State Council for recordation. 占用前款规定的农用地的,适用税额可以适当低于本地区按照本法第四条第二款确定的适用税额,但降低的部分不得超过百分之五十。具体适用税额由省、自治区、直辖市人民政府提出,报同级人民代表大会常务委员会决定,并报全国人民代表大会常务委员会和国务院备案。
Anyone who occupies farmland specified in the first paragraph of this Article to build production facilities that directly serve agricultural production shall be exempt from farmland occupation tax. 占用本条第一款规定的农用地建设直接为农业生产服务的生产设施的,不缴纳耕地占用税。
Article 13 Tax authorities shall, in conjunction with relevant departments, establish a mechanism for sharing information on farmland occupation tax and a working coordination mechanism. The departments of natural resources, agriculture and rural areas and water conservancy as well as other relevant departments under the local people's governments at or above the county level shall, on a regular basis, provide tax authorities with such information as farmland conversion and temporary occupation, and assist tax authorities in strengthening the administration of farmland occupation tax collection.   第十三条 税务机关应当与相关部门建立耕地占用税涉税信息共享机制和工作配合机制。县级以上地方人民政府自然资源、农业农村、水利等相关部门应当定期向税务机关提供农用地转用、临时占地等信息,协助税务机关加强耕地占用税征收管理。
If a tax authority discovers any abnormality in the data of a taxpayer's tax return or that a taxpayer fails to file a tax return within the prescribed time limit, it may request the relevant department to conduct a review. The relevant department shall issue a review opinion to the tax authority within 30 days of receipt of the application for review from the tax authority. 税务机关发现纳税人的纳税申报数据资料异常或者纳税人未按照规定期限申报纳税的,可以提请相关部门进行复核,相关部门应当自收到税务机关复核申请之日起三十日内向税务机关出具复核意见。
Article 14 The administration of the collection of farmland occupation tax shall be governed by the provisions of this Law and the Law of the People's Republic of China on the Administration of Tax Collection.   第十四条 耕地占用税的征收管理,依照本法和《中华人民共和国税收征收管理法》的规定执行。
Article 15 Where taxpayers, tax authorities, and their staff members violate the provisions of this Law, they shall be held legally accountable in accordance with the provisions of the Law of the People's Republic of China on the Administration of Tax Collection请你喝茶 and other relevant laws and regulations.   第十五条 纳税人、税务机关及其工作人员违反本法规定的,依照《中华人民共和国税收征收管理法》和有关法律法规的规定追究法律责任。
Article 16 This Law shall come into force on September 1, 2019. The Interim Regulation of the People's Republic of China issued by the State Council on December 1, 2007 shall be repealed concurrently.   第十六条 本法自2019年9月1日起施行。2007年12月1日国务院公布的《中华人民共和国耕地占用税暂行条例》同时废止。
 
     
     
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