Measures for the Implementation of Jilin Province Cultivated Land Occupation Tax

Article 1 In order to rationally utilize land resources, strengthen land management and protect farmland, these Measures are formulated in accordance with the provisions of Article 15 of the Provisional Regulations on Occupation Tax on Arable Land of the People's Republic of China (hereinafter referred to as "the Regulations"), and taking into account the actual situation of our province. Article 2 The arable land referred to in these Measures refers to the land used for growing crops, including vegetable fields, reed fields, fish ponds, artificial pastures, and gardens (nurseries, flower gardens, medicinal gardens, orchards, mulberry gardens, and other land planted with economic forest trees). Land that has been used for growing crops within three years prior to its occupation is also regarded as occupied arable land. Article 3 Units and individuals occupying arable land for building houses or engaging in other non-agricultural construction are taxpayers of the arable land occupation tax (hereinafter referred to as taxpayers), and shall pay the arable land occupation tax in accordance with the provisions of these Measures. Article 4 Cultivated land occupation tax shall be calculated on the basis of the area of cultivated land actually occupied by the taxpayer and shall be levied in a lump sum in accordance with the prescribed tax amount. Article 5 The standard of arable land occupation tax shall be levied in counties (cities and districts) as a unit, according to the per capita area of arable land occupied, with reference to the economic development, and the average tax amount per square meter shall be approved as follows:

(1) seven yuan for the urban areas of Changchun, Siping, Liaoyuan, Tonghua, and Yanji City;

(2) six yuan for the urban areas of Baicheng, Tumen City and the suburbs of Jilin City;

(3) six yuan for the suburban areas of Changchun City, Hunjiang City, Meijiang City, and the urban areas of Jilin City;

(3) six yuan for the Suburbs, Hunjiang City urban area, Meihekou City, Gongzhuling City for four yuan and fifty cents;

(iv) Yushu, Dewei, Nong'an, Jiutai, Shuangyang, Yongji, Panshi, Shulan, Tonghua, Ji'an, Liouhe, HuiNan, Fusong, JingYu, ChangBai, DongFeng, DongLiao, QianGuo, FuYu, Yitong, LiShu, LongJingXian, and ZuogiYeJian district of Jilin City for three yuan and seventy cents;

(v) Jiaohe, Huadian, Hualong, Antu, Shuangliao, Changling, Qian'an County and Dunhua City for two yuan and fifty cents;

(vi) Hunchun, Wangqing, Daan, Zhenlai, Tongyu County and Taonan County for two yuan.

The applicable tax amount of each city and county shall be specifically approved by the local people's government in accordance with the local actual situation under the premise of not lower than the average tax amount approved by the province, and reported to the Provincial Department of Finance for the record. Article 6 The following approved expropriation of arable land, exempted from the occupation tax on arable land:

(1) the troops (including the Armed Police Force, the same hereinafter) land for military facilities, including command and protection works above the provincial level, the configuration of weapons, equipment, combat (intelligence) positions, cutting-edge weapons operations, test bases, military airports, harbors (wharves), fortification works, military communications stations, lines, navigation facilities, military warehouses, oil pipelines, firing ranges, firing pits, and other military installations. Oil pipelines, firing ranges, training grounds, camps, office buildings of military organs below division level, special repair facilities and land for railroads and highway branches leading to military facilities;

(2) railroad lines, as well as land reserved on both sides of the line and along the line, stations, loading and unloading yards and warehouses;

(3) runways of civil airports, aprons, the necessary open space within the airport and the airport terminal, command towers, radar, and other facilities. land for terminal buildings, command towers and radar facilities;

(iv) land for special warehouses for explosives of the State Material Reserve Department as well as land necessary for ensuring safety;

(v) land for teaching rooms, laboratories, playgrounds, libraries, offices, and canteens and dormitories for teachers and students of full-time universities, middle schools and elementary school, including schools run by departments and enterprises;

(vi) land for Land for kindergartens, homes for the aged, funeral parlors and crematoriums;

(vii) land for hospitals, including hospitals for employees of the army and departments and enterprises, sanitariums, medical stations and clinics;

(viii) land for reservoir immigrants, victims of calamities, and refugees to build residences;

(ix) land for farmland water conservancy facilities that directly serve agricultural production. Article 7 The families of rural revolutionary martyrs, revolutionary crippled soldiers, widows and orphans, as well as the old revolutionary base areas, ethnic minority areas and remote and poor mountainous areas living in difficulty, within the prescribed land use standards of the newly built residential tax difficulties, the taxpayer to apply, by the local township (town) people's government audit, reported to the county people's government for approval, may be given a reduction in or exemption from tax. Article 8 Residents of agricultural households (including fishermen and herdsmen) occupying farmland for the construction of residential houses for their own use shall be subject to a 50% reduction of the prescribed tax. Article 9 Where the land use of the land exempted from tax under Articles 6, 7 and 8 of these Measures is changed and does not fall within the scope of tax exemption, the land occupation tax on arable land shall be paid retroactively from the time of the change. Article 10 Cultivated land occupation tax shall be collected by the financial authorities. The land administration department shall promptly notify the financial authorities at the same level of the location after authorizing units and individuals to occupy arable land. Units and individuals authorized to requisition or occupy arable land shall declare taxes to the fiscal authorities with the approval documents of the land administration departments at or above the county level. The land administration department shall allocate land with tax receipts or expropriation approval documents. Article 11 The taxpayer must pay the occupation tax of arable land within thirty days from the date of approval of occupation of arable land by the land administration department.

If the taxpayer returns the arable land to the land administration department in accordance with the relevant regulations, the tax paid shall not be refunded. Article 12 If a taxpayer defaults on payment of taxes and late fees and is ineffective in reminding the taxpayer to pay, the taxpayer shall be dealt with in accordance with the provisions of Article 37 of the Measures for the Implementation of Tax Collection and Management in Jilin Province. Article 13 If a unit or individual is authorized to requisition or occupy arable land for more than two years and does not use it, arable land occupation tax shall be added at the prescribed tax amount of less than twice; if a unit or individual occupies arable land without authorization or in excess of the approved limit or in excess of the prescribed standards for farmers' housing, the land management department shall deal with the matter in accordance with the Land Management Law of the People's Republic of China and the relevant provisions of the province.