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Law of the People's Republic of China on Farmland Occupation Tax [Not Yet Effective]
中华人民共和国耕地占用税法 [尚未生效]
【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 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。
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