2015-08-25 15:24
According to the latest regulations, only a small number of rural areas are allowed to allow self-built houses, rural self-built houses in the case of occupying arable land, because it does not involve the issue of land expropriation, the tax to be paid is only the arable land occupancy tax and additional taxes.
However, administrative fees other than taxes, which are collected by government departments, are not regulated in the same way everywhere. Usually there are items such as water conservancy fund, new wall fund, termite control fee, infrastructure support fee, etc., which should be consulted with local authorities.
Cultivated Land Occupation Tax
Tax Amount
Tax Rate
Because the distribution of population and cultivated land resources is extremely uneven among different regions in China,
Average Tax Amount of Cultivated Land Occupation Tax in Various Regions
Some regions are densely populated with a relative scarcity of cultivated land resources, while some regions are sparsely populated with an abundance of cultivated land resources. There are also great differences in the level of economic development between regions. Considering the differences in objective conditions between different regions and the related differences in tax regulation and taxpayers' affordability, the arable land occupation tax adopts the regional differentiated fixed tax rate in the design of tax rate. The tax rates are stipulated as follows:
1. per capita arable land does not exceed 1 mu of the region (county-level administrative area as a unit, the same below), per square meter for 10-50 yuan;
2. per capita arable land exceeds 1 mu but does not exceed 2 mu of the region, per square meter for 8-40 yuan;
3. per capita arable land exceeds 2 mu but does not exceed 3 mu of the region, per square meter 6-30 yuan
4. 5 to 25 yuan per square meter in areas where per capita arable land exceeds 3 mu or more.
Special economic zones, economic and technological development zones, and economically developed areas with particularly small per capita arable land, the applicable tax amount may be appropriately increased, but shall not exceed a maximum of 50% of the tax amount specified above.
Taxation Basis
The arable land occupation tax is based on the area of arable land occupied by the taxpayer, measured in square meters.
Calculation of Tax
The arable land occupation tax is based on the area of arable land actually occupied by a taxpayer, with each square meter of land as the unit of measurement, and the tax is calculated according to the applicable fixed tax rate. The formula is:
Taxable amount=actual area of arable land occupied (square meter)×applicable fixed tax rate
Tax incentives:
Exemption from arable land occupation tax
1. Military facilities occupy arable land.
2. Schools, kindergartens, nursing homes and hospitals occupy arable land.
Reduced Arable Land Occupation Tax:
1. Railway lines, highway lines, airfield runways, aprons, harbors, and shipping lanes occupying arable land are subject to a reduced Arable Land Occupation Tax of RMB 2 yuan per square meter.
According to the actual needs, the competent departments of finance and taxation under the State Council may, after consulting the relevant departments of the State Council and reporting to the State Council for approval, exempt or reduce the levy of arable land occupation tax for the cases stipulated in the preceding paragraph.
2. Rural residents who occupy farmland to build new residences shall be subject to a 50% reduction of the farmland occupation tax in accordance with the locally applicable tax amount.
Rural families of martyrs, disabled soldiers, widows, widowers and orphans, as well as the old revolutionary base areas, ethnic minority areas and remote poor mountainous areas of rural residents living in difficulty are exempted from or reduced farmland occupation tax.
Preferential care
The state of some special industries occupying land, rural residents building land should be paid to reduce the occupation tax of arable land. Specifically include:
(1) rural families of revolutionary martyrs, revolutionary invalids, widows and orphans, as well as the old revolutionary base areas, ethnic minorities and remote poor mountainous areas living in difficult farming households, in the prescribed land standards, new housing tax payment of real difficulties, can be based on a 50% reduction in the levy, and to further give exemptions to take care of. The amount of tax relief, generally should be controlled in the rural residents of new residential land within 10% of the total tax; a few provinces and autonomous regions with more poverty-stricken areas, the maximum percentage of relief shall not exceed 15%.
(2) For welfare factories run by the civil affairs department, which do place disabled people for employment, the proportion of disabled people in the factory personnel may be given tax relief as appropriate.
(3) the state in the "old, few, border and poor" areas to take the public relief approach to build roads, tax payment difficulties, the provinces and autonomous regions to review and approve, put forward specific proposals for the approval of the Ministry of Finance, may be given discretionary tax relief.
(4) Rural residents who build new houses within the prescribed land use standards shall be subject to half of the tax according to the prescribed tax amount.
(5) For the highway construction arable land occupation tax, can be within the applicable tax amount prescribed by the State Council, according to the low limit of the tax. 1990, the Ministry of Finance unified the highway construction arable land occupation tax tax standard, the original approved average tax in the more than 5 yuan per square meter, according to the 2 yuan per square meter; the average tax is less than 5 yuan per square meter, according to the 1.5 yuan per square meter.
Construction business tax scope of taxation
I, the basic provisions of the scope of taxation in the construction industry
(a) the scope of taxation under the construction industry tax item
The scope of taxation under the construction industry tax item is the provision of construction, repair, installation, decoration and other engineering operations within the territory of the People's Republic of China*** and other engineering operations of the labor service.
Construction: refers to the engineering operations of new construction, alteration and expansion of various buildings and structures. Including a variety of equipment or pillars connected with the building, operating platforms, kilns and metal structure engineering operations. Repair: refers to the building, structure repair, reinforcement, maintenance, improvement, so that it restores the original value of the use or to extend the period of its use of construction operations.
Installation: refers to the production equipment, power equipment, lifting equipment, transportation equipment, transmission equipment, medical laboratory equipment and other equipment, assembly, placement of engineering operations, including the equipment connected to the workbench, ladders, railings installed engineering operations and the installation of equipment, insulation, anticorrosion, heat preservation, painting and other engineering operations.
Decoration: refers to engineering operations to decorate a building or structure to make it beautiful or for a specific purpose.
Other engineering operations: refers to a variety of engineering operations other than construction, repair, installation and decoration, such as agency telecommunication projects, dredging, drilling (drilling), demolition of buildings, water conservancy projects, road construction, land leveling, scaffolding, blasting and other engineering operations.
(2) Several specific provisions of the scope of taxation in the construction industry
Based on the basic provisions of the scope of taxation in the construction industry, the current tax law has made some specific provisions for the following specific items. It should be pointed out that the specific provisions mentioned here refer to the specific determination of some things that are easy to diverge in understanding according to the basic provisions.
1, on behalf of the telecommunication project
2, well-drilling project
3, the problem of work in lieu of food
4, internal engineering issues (not required by law to apply for the tax registration of the internal organization)
Two, special provisions of the scope of taxation in the construction industry
(a) on the self-built behavior of the tax
the so-called self-built behavior
the so-called self-building behavior According to the basic principle of business tax, self-construction is not taxable because it does not provide taxable services to the outside world, and therefore its intermediate construction behavior is not taxable.
Small taxpayers have to pay additional tax is
City Construction Tax (VAT + Business Tax + Consumption Tax) taxable amount * applicable tax rate, here the applicable tax refers to the taxpayer's location in the urban area of the tax rate of 7%, in the county, town, large and medium-sized industrial and mining enterprises are not in the county, town of 5%, not in the urban area, the county, the town of 1%
Educational surcharge ( VAT + Business Tax + Consumption Tax) tax payment * 3%
Local Education Surcharge (VAT + Business Tax + Consumption Tax) tax payment * 2%
China's "Law on the Administration of Tax Collection", Article 88 (1) states: "When a dispute arises between a taxpayer, a withholding agent, or a guarantor of tax payment and a tax authority over tax payment, the taxpayer must first pay or settle the tax in accordance with the the tax payment decision of the tax authorities to pay or discharge the tax and the late payment fee or to provide the corresponding guarantee, and then they can apply for administrative reconsideration in accordance with the law; if they are not satisfied with the decision of the administrative reconsideration, they can sue in the People's Court in accordance with the law." Therefore, after receiving the decision on payment of tax, you must first pay the tax or provide the corresponding guarantee, and then apply for reconsideration to the next level of tax authorities; if you are not satisfied with the administrative reconsideration, you can sue to the People's Court according to law. For the unauthorized collection of property tax made by the tax department, the higher tax authorities can order it to revoke the unauthorized decision, return the tax should not be collected and collected, but also can be held directly responsible for the competent personnel and other responsible personnel of the administrative responsibility.