Measures for the implementation of farmland occupation tax in Jiangxi Province

article 1 according to the provisions of the "provisional regulations of the people's Republic of China on farmland occupation tax" issued by the State Council, combined with the actual situation in our province, these implementation measures are formulated. Article 2 All units and individuals that occupy cultivated land for building houses or engage in other non-agricultural construction in our province shall pay cultivated land occupation tax in accordance with these Measures. Article 3 The farmland occupation tax shall be calculated based on the actual farmland area occupied by taxpayers, and shall be levied at one time according to the prescribed tax amount. Article 4 The term "cultivated land" as mentioned in these Measures refers to the land where crops are planted, including paddy fields, dry land, vegetable fields and gardens, and fish ponds are also regarded as cultivated land. Article 5 The term "non-agricultural construction" as mentioned in the present Measures refers to all construction except the irrigation and water conservancy facilities such as wells, culverts, dams, ponds, ditches and reservoirs that directly serve agricultural production, rural roads, farmland shelterbelts, nurseries, and returning farmland to forests, grazing and fishing. Article 6 According to the per capita cultivated land quantity and economic situation in all parts of this province, The average tax amount of each city and county (district) is as follows:

Average tax amount of each city and county (yuan/square meter) Average tax amount of each city and county (yuan/square meter) Nanchang 4.5 Leping 4.5 Newly built 4.5 Jingdezhen urban area 5.5 Jinxian 4.5 Pingxiang city 5.5 Anyi 4.5 Jiujiang 4.5 Wanli 4.5 Xiushui 3.5 Nanchang suburb 6.5 Duchang 4 cities and counties average. Square meters) Wuning 4 Huichang 4 Ruichang 4.5 Shangyou 4 Hukou 4 Anyuan 4 Yongxiu 4.5 Longnan 4 Xingzi 4 Shicheng 3.5 Pengze 4.5 Dayu 4.5 Dean 4.5 Xunwu 4 Jiujiang Lushan District 5.5 Chongyi 4.5 Xinyu Yushui District 5.5 Dingnan 4 Fenyi 4.5 Quannan 4.5 Yingtan Yuehu District 5.5 Yichun 5.5 yujiang county 4 Qingjiang 4.5 Guixi 4 Fengcheng 4.5 Ganzhou 5.5 Gaoan 4. 5 Yudu 4 Fengxin 4.5 Ningdu 3.5 Yifeng 4.5 Xinfeng 4.5 Jing 'an 4.5 Xingguo 4 Tonggu 4.5 Ruijin 4 Shangrao 5.5 Average city and county tax (yuan/square meter) Average city and county tax (yuan/ Square meters) Shangrao 4 Lotus 3.5 Boyang 4 Xiajiang 4 Yugan 4 Ninggang 3.5 Guangfeng 4 Jinggangshan 4 Yushan 4.5 Fuzhou 5.5 Lead Mountain 4.5 Linchuan 4.5 Wuyuan 4.5 Chongren 4, Years 4 Nancheng 4.5 Yiyang 4 Lean 4 Dexing 4.5 Lichuan 4.5 Hengfeng 4 Nanfeng 4.5 Ji 'an 5.5 Jinxi 4.5 Ji 'an 4 Yihuang 4 Yongxin 3.5 Zixi 4 Suichuan 4 Dongxiang 4 Jishui 4 Guangchang 3.5 Taihe 4 Yongfeng 4. 4 new cadres 4.5

The people's governments of cities and counties (districts) shall, according to the specific conditions of each township, stipulate the applicable tax amount of each township and report it to the Provincial Department of Finance for the record. The average tax amount applicable to towns and villages in cities and counties (districts) shall not be lower than the average tax amount approved by the province. Seventh administrative villages with per capita arable land less than half of the applicable tax can be appropriately increased, but the maximum amount shall not exceed 5% of the applicable tax. The specific increase ratio shall be determined by the people's governments of cities and counties (districts). Article 8 The following cultivated land approved for requisition shall be exempted from farmland occupation tax:

1. Troops (including the Armed Police Force, the same below) command protection projects at or above the provincial level, operational (intelligence) positions equipped with weapons and equipment, combat and test bases for sophisticated weapons, military airports, ports (docks), fortification projects, military communication stations, lines, navigation facilities, military warehouses, oil pipelines and navigation facilities.

2. Railway lines (including local railways, the same below) and land reserved on both sides, stations along the line, loading and unloading yards and warehouses;

3. Airway, apron, necessary open space in the airport and land for terminal building, control tower and radar facilities;

4. The special warehouse for explosives of the national material reserve department and the land necessary to ensure safety;

5. Land for teaching buildings, laboratories, playgrounds, libraries, offices, dormitories and canteens in full-time universities, primary and secondary schools (including schools run by government agencies, military units, enterprises and institutions);

VI. Land for hospitals (including staff hospitals, health centers, medical stations and clinics);

VII. Land for kindergartens and nursing homes;

VIII. Land for building houses for victims, refugees and reservoir immigrants;

IX. Land for funeral parlours and crematoriums;

1. Land used by foreign investors for Sino-foreign equity joint ventures, Sino-foreign cooperative ventures and wholly foreign-owned enterprises in this province. Article 9 The following units and individuals that requisition and occupy cultivated land shall not be exempted from tax:

1. Land used by troops for non-military purposes and for non-agricultural production and operation;

second, the land for stacking yards, warehouses, guest houses and staff quarters outside the railway;

3. Land for special railway lines of factories and mines;

iv. Land for evening classes, study classes, training centers, correspondence schools, nursing homes, etc. for employees;

5. Land for water conservancy projects mainly for power generation or tourism. Tenth rural residents (referring to agricultural registered permanent residence residents, including fishermen and herders) occupy cultivated land to build their own houses, and the tax is levied by half according to the regulations.

urban residents (non-agricultural registered permanent residence residents) who occupy cultivated land for new houses or rural residents and joint households who occupy cultivated land for non-agricultural production should collect the cultivated land occupation tax in full. Article 11 If the families of revolutionary martyrs in rural areas, disabled revolutionary soldiers, widowed and lonely farmers, as well as farmers living in old revolutionary base areas, areas inhabited by ethnic minorities and remote and poor mountainous areas have real difficulties in paying taxes on newly-built houses within the prescribed land use standards, taxpayers may apply for tax reduction or exemption after being examined by the local township people's government and approved by the people's government at the county level.

the old revolutionary base areas mentioned in this article shall be demarcated by townships in accordance with the standards stipulated by the Ministry of Civil Affairs, the Ministry of Finance and the province.