1. Counties, cities without districts, and municipal districts are divided into three types of areas based on the per capita cultivated land area. Among them, the tax standard for first-class areas is 37.5 yuan/square meter, the tax standard for second-class areas is 26.25 yuan/square meter, and the tax standard for third-class areas is 18.75 yuan/square meter. 2. For areas where the per capita cultivated land is less than 0.5 acres, no additional cultivated land occupation tax will be levied for the time being. 3. For those who occupy garden land, woodland, grassland, farmland water use land, breeding water surface, fishery water tidal flats and other agricultural land, the cultivated land occupation tax shall be levied at a 20% reduction according to the local applicable tax standard.
This decision will come into effect on September 1, 2019.
Attachment: Table of applicable tax amounts for cultivated land occupation tax in Anhui Province
Attachment
Table of applicable tax amounts for cultivated land occupation tax in Anhui Province
Region
p>Applicable tax amount for category scope
(yuan/square meter) one (1) Yaohai District, Luyang District, Shushan District, Baohe District, Hefei City;
(2 ) Duji District, Xiangshan District, Lieshan District, Huaibei City;
(3) Dangshan County, Suzhou City;
(4) Longzihu District, Bengshan District, and Yuhui District, Bengbu City ;
(5) Yingzhou District, Yingquan District, Linquan County, Funan County, Jieshou City, Fuyang City;
(6) Tianjia’an District, Xie, Huainan City Jiaji District, Bagong District; (7) Langya District, Chuzhou City;
(8) Shucheng County, Jinzhai County, and Huoshan County, Lu'an City;
(9) Huashan District and Yushan District, Ma'anshan City;
(10) Jinghu District, Yijiang District, Jiujiang District, Sanshan District, Fanchang County, Wuhu City;
(11) Ningguo, Xuancheng City City;
(12) Tongguan District and suburbs of Tongling City;
(13) Shitai County, Chizhou City;
(14) Yingjiang, Anqing City District, Daguan District, Yixiu District, Yuexi County;
(15) Tunxi District, Huangshan District, Huizhou District, She County, Xiuning County and Qimen County of Huangshan City. 37.5 Two (1) Chaohu City, Feidong County, Feixi County, and Lujiang County, Hefei City;
(2) Suixi County, Huaibei City;
(3) Qiaocheng District, Bozhou City , Woyang County, Mengcheng County, Lixin County;
(4) Yongqiao District, Xiao County, Lingbi County, Suzhou City;
(5) Huaishang, Bengbu City District, Huaiyuan County, Wuhe County;
(6) Yingdong District, Taihe County, Yingshang County, Fuyang City;
(7) Datong District, Panji District, Huainan City , Fengtai County;
(8) Jin'an District, Yu'an District, Yeji District, Huoqiu County, Lu'an City;
(9) Bowang District, Ma'anshan City, Dangtu County, Hanshan County, and He County; 26.25 February (10) Wuhu County, Nanling County, and Wuwei County in Wuhu City;
(11) Xuanzhou District, Langxi County, Guangde County, Xuancheng City, Jing County, Jixi County, Jingde County;
(12) Yi'an District, Tongling City, Songyang County;
(13) Guichi District, Chizhou City, Dongzhi County, Qingyang County;
(14) Anqing City Huaining County, Qianshan City, Taihu County, Susong County, Wangjiang County, Tongcheng City;
(15) Huangshan City Yi county. 26.25 Three (1) Changfeng County, Hefei;
(2) Si County, Suzhou City;
(3) Guzhen County, Bengbu City;
(4 ) Shouxian County, Huainan City;
(5) Nanqiao District, Lai'an County, Quanjiao County, Dingyuan County, Fengyang County, Tianchang City, and Mingguang City, Chuzhou City. 18.75 Explanation (1) If basic farmland is occupied, an additional 150% of the local applicable tax will be levied.
(2) Military facilities, schools, kindergartens, social welfare institutions, and medical institutions occupying cultivated land are exempt from cultivated land occupation tax.
(3) If cultivated land is occupied by railway lines, highway lines, airport runways, aprons, ports, waterways, and water conservancy projects, a reduced tax rate of 2 yuan per square meter will be levied on cultivated land occupation tax.
(4) When rural residents occupy cultivated land to build new self-use residences within the prescribed land use standards, the cultivated land occupation tax is halved according to the local applicable tax; among them, rural residents who have been approved to relocate, the cultivated land occupied by the new self-use residences shall not exceed the original residence. The portion of the base area is exempt from farmland occupation tax.
(5) The survivors of rural martyrs, the survivors of soldiers who died in the line of duty, disabled servicemen, and rural residents who meet the rural minimum living security conditions are exempt from farmland occupation tax when they build new self-occupied residences within the prescribed land use standards.
(6) For occupation of garden land, forest land, grassland, farmland water use land, breeding water surface, fishery water tidal flats and other agricultural land, 80% of the local applicable tax will be levied.