>>>welcome visitor, haven't logged in. Login
Subscribe Now Contact us  
Font Size:  A A A Search “Fabao” Window English 中文 = 简体  繁体
  Favorite   DownLoad   Print
 
Announcement of the Ministry of Finance, the State Taxation Administration, the Ministry of Natural Resources and Other Departments on Issuing the Measures for Implementing the Law of the People's Republic of China on Farmland Occupation Tax [Effective]
财政部、税务总局、自然资源部等关于发布《中华人民共和国耕地占用税法实施办法》的公告 [现行有效]
【法宝引证码】

Announcement of the Ministry of Finance, the State Taxation Administration, the Ministry of Natural Resources, the Ministry of Agriculture and Rural Affairs and the Ministry of Ecology and Environment on Issuing the Measures for Implementing the Law of the People's Republic of China on Farmland Occupation Tax 

财政部、税务总局、自然资源部、农业农村部、生态环境部关于发布《中华人民共和国耕地占用税法实施办法》的公告

(Announcement No. 81 [2019] of the Ministry of Finance, the State Taxation Administration, the Ministry of Natural Resources, the Ministry of Agriculture and Rural Affairs and the Ministry of Ecology and Environment) (财政部、税务总局、自然资源部、农业农村部、生态环境部公告2019年第81号)

For the purpose of implementing the Law of the People's Republic of China on Farmland Occupation Tax, the Ministry of Finance, the State Taxation Administration, the Ministry of Natural Resources, the Ministry of Agriculture and Rural Affairs and the Ministry of Ecology and Environment have developed the Measures for Implementing the Law of the People's Republic of China on Farmland Occupation Tax, which are hereby issued and shall come into force on September 1, 2019. 为贯彻落实《中华人民共和国耕地占用税法》,财政部、税务总局、自然资源部、农业农村部、生态环境部制定了《中华人民共和国耕地占用税法实施办法》,现予以发布,自2019年9月1日起施行。
 特此公告。
Annex: Measures for Implementing the Law of the People's Republic of China on Farmland Occupation Tax 附件:中华人民共和国耕地占用税法实施办法
Ministry of Finance 财政部
State Taxation Administration 税务总局
Ministry of Natural Resources 自然资源部
Ministry of Agriculture and Rural Affairs 农业农村部
Ministry of Ecology and Environment 生态环境部
August 29, 2019 2019年8月29日
Annex: 附件:
Measures for Implementing the 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实施办法
Article 1 These Measures are developed to implement the Law of the People's Republic of China on Farmland Occupation Tax (Hereinafter referred to as the “Tax Law”).   第一条 为了贯彻实施《中华人民共和国耕地占用税法》(以下简称税法),制定本办法。
Article 2 Where any farmland is occupied upon approval, the taxpayer shall be the user of construction land as indicated in the approval document for the conversion of farmland into construction land. If no user of construction land is indicated in the said document, the taxpayer shall be the applicant for using the land, and if the applicant for using the land is the people's government at any level, the land reserve center or natural resources department at the same level or any other department or entity authorized by the government shall perform the obligation of filing farmland occupation tax returns.   第二条 经批准占用耕地的,纳税人为农用地转用审批文件中标明的建设用地人;农用地转用审批文件中未标明建设用地人的,纳税人为用地申请人,其中用地申请人为各级人民政府的,由同级土地储备中心、自然资源主管部门或政府委托的其他部门、单位履行耕地占用税申报纳税义务。
If any farmland is occupied without approval, the taxpayer shall be the actual land user. 未经批准占用耕地的,纳税人为实际用地人。
Article 3 The size of the farmland actually occupied shall include the size of the farmland occupied upon approval and that of the farmland occupied without approval.   第三条 实际占用的耕地面积,包括经批准占用的耕地面积和未经批准占用的耕地面积。
Article 4 “Basic farmland” means the farmland within the scope of basic farmland protection as demarcated in accordance with the Regulation on the Protection of Basic Farmland.   第四条 基本农田,是指依据《基本农田保护条例》划定的基本农田保护区范围内的耕地。
Article 5 The specific scope of tax-exempt military installations shall be the military installations as prescribed in the Law of the People's Republic of China on the Protection of Military Installations.   第五条 免税的军事设施,具体范围为《中华人民共和国军事设施保护法》规定的军事设施。
Article 6 The specific scope of tax-exempt schools shall include the universities, secondary schools, elementary schools, diploma-based vocational education schools and special education schools established with the approval of the education administrative departments of the people's governments at or above the county level, and the technical schools established with the approval of the provincial people's governments or their human resources and social security administrative departments.   第六条 免税的学校,具体范围包括县级以上人民政府教育行政部门批准成立的大学、中学、小学,学历性职业教育学校和特殊教育学校,以及经省级人民政府或其人力资源社会保障行政部门批准成立的技工院校。
The farmland occupation tax on the farmland occupied by business premises and the residential housing for teachers and other staff members in a school shall be collected at the local applicable tax rate. 学校内经营性场所和教职工住房占用耕地的,按照当地适用税额缴纳耕地占用税。
Article 7 The specific scope of tax-exempt kindergartens shall be limited to the places that are exclusively used for the nursing and education of children in kindergartens established with the approval of the education administrative departments of the people's governments at and above the county level.   第七条 免税的幼儿园,具体范围限于县级以上人民政府教育行政部门批准成立的幼儿园内专门用于幼儿保育、教育的场所。
Article 8 The specific scope of tax-exempt social welfare institutions shall be limited to the elderly care service institutions, disabled persons' service institutions, child welfare institutions, assistance management institutions, and minors' assistance and protection institutions, and the places that designated for maintenance, rehabilitation, custody and other services for the elderly, the disabled, minors and indigent vagrants and beggars.
......
   第八条 免税的社会福利机构,具体范围限于依法登记的养老服务机构、残疾人服务机构、儿童福利机构、救助管理机构、未成年人救助保护机构内,专门为老年人、残疾人、未成年人、生活无着的流浪乞讨人员提供养护、康复、托管等服务的场所。
......

Dear visitor, as a premium member of this database, you will get complete access to all content.Please go premium and get more.

1. To become a premium member, please call 400-810-8266 Ext. 171.

2. Binding to the account with access to this database.

3. Apply for a trial account.

4. To get instant access to a document, you can Pay Amount 【¥400.00】 for your single purchase.
 
您好:您现在要进入的是北大法宝英文库会员专区。
如您是我们英文用户可直接 登录,进入会员专区查询您所需要的信息;如您还不是我们 的英文用户;您可通过网上支付进行单篇购买,支付成功后即可立即查看本篇内容。
Tel: +86 (10) 82689699, +86 (10) 82668266 ext. 153
Mobile: +86 13311570713
Fax: +86 (10) 82668268
E-mail:info@chinalawinfo.com
     
     
Scan QR Code and Read on Mobile
【法宝引证码】        北大法宝en.pkulaw.cn
Message: Please kindly comment on the present translation.
 
Confirmation Code:
Click image to reset code
 
  Translations are by lawinfochina.com, and we retain exclusive copyright over content found on our website except for content we publish as authorized by respective copyright owners or content that is publicly available from government sources.

Due to differences in language, legal systems, and culture, English translations of Chinese law are for reference purposes only. Please use the official Chinese-language versions as the final authority. Lawinfochina.com and its staff will not be directly or indirectly liable for use of materials found on this website.

We welcome your comments and suggestions, which assist us in continuing to improve the quality of our materials as we dynamically expand content.
 
Home | About us | Disclaimer | Chinese