Law of the People's Republic of China on Farmland Occupation Tax.
Country
Type of law
Legislation
Abstract
This Law, consisting of 16 Articles, aims at reasonably using the land resources, strengthening the land administration and protecting the farmland.
In this Law,“farmland” means the land used for growing crops. 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. Those who occupy farmland to build farmland water conservancy facilities shall be exempt from farmland occupation tax.
In this Law,“farmland” means the land used for growing crops. 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. Those who occupy farmland to build farmland water conservancy facilities shall be exempt from farmland occupation tax.
Attached files
Web site
Date of text
Entry into force notes
The Law shall enter into force on 1 September 2019.
Repealed
No
Source language
English
Legislation Amendment
No
Original title
中华人民共和国耕地占用税法。