State Administration of Taxation
Announcement on the collection and management of land occupation tax
Announcement of the State Administration of Taxation No. 30, 2019
In order to implement the farmland occupation tax law of the people's Republic of China (hereinafter referred to as the farmland occupation tax law) and the measures for the implementation of the farmland occupation tax law of the people's Republic of China (hereinafter referred to as the implementation measures), and standardize the collection and management of the farmland occupation tax, the relevant matters are hereby announced as follows:
1. The land occupation tax shall be calculated on the basis of the area of the land actually occupied by the taxpayer (hereinafter referred to as 'taxable land') within the scope of the tax on the land occupation tax, and shall be levied at one time according to the local applicable tax on the taxable land.
The calculation formula of cultivated land occupation tax is: taxable amount = taxable land area × applicable tax amount.
The area of the taxable land includes the approved area and the unapproved area, in square meters.
The local applicable tax amount refers to the current applicable tax amount of the county administrative region where the taxable land is located as determined by the Standing Committee of the people's Congress of the province, autonomous region or municipality directly under the central government.
2. According to the provisions of Article 6 of the law of the people's Republic of China on the occupation of cultivated land, the formula for calculating the tax on the occupation of cultivated land plus 150% of the tax on the occupation of cultivated land is: the amount of tax payable = the area of taxable land × the applicable tax × 150%.
III. in accordance with the provisions of the law of the people's Republic of China on the occupation of cultivated land and the measures for its implementation, part of the projects exempt from and reduced from the tax on the occupation of cultivated land shall be implemented according to the following criteria:
(1) duty free military installations refer to the buildings, sites and equipment listed in Article 2 of the law of the people's Republic of China on the protection of military installations. Specifically, it includes: command organ, ground and underground command engineering and combat engineering; military airport, port and wharf; barracks, training ground and test ground; military caverns and warehouses; military communication, reconnaissance, navigation and observation stations, measurement, navigation and navigation aids; Military Highway and railway special lines, military communication, transmission lines, military oil and water pipelines; border defense Coastal defense control facilities; other military facilities as prescribed by the State Council and the Central Military Commission.
(2) tax free social welfare institutions refer to the legally registered service institutions for the aged, service institutions for the disabled, welfare institutions for children and relief management institutions, and relief and protection institutions for minors, which provide special services such as maintenance, rehabilitation, trusteeship, etc. for the elderly, the disabled, the minors and the vagrants and beggars who have no life.
The old-age service institutions refer to the social welfare institutions for the elderly that provide maintenance, rehabilitation, trusteeship and other services for the elderly. Specifically, it includes social welfare homes for the elderly, nursing homes (or homes for the elderly), apartments for the elderly, nursing homes, nursing homes, nursing homes, nursing homes, service centers for the elderly, etc.
Disabled service institutions refer to social welfare institutions that provide services such as maintenance, rehabilitation and trusteeship for disabled people. Specifically, it includes the social welfare institutions that provide rehabilitation and functional compensation for the disabled in terms of limbs, intelligence, vision, hearing, language and spirit, carry out rehabilitation treatment and rehabilitation training, and undertake education, maintenance and trusteeship services.
Children's welfare institutions refer to the social welfare service institutions for children who provide services such as maintenance, rehabilitation, medical treatment, education and trusteeship for orphaned, abandoned and disabled children. It includes children's welfare home, social welfare home, SOS Children's village, orphanage school, rehabilitation center for disabled children, community special education class, etc.
Social relief institutions refer to the relief and management institutions that provide services such as seeking relatives, medical treatment, education of minors and departure for vagrant and beggars who have no life. Specifically, it includes such specialized institutions as the rescue management station established by the people's government at or above the county level and the rescue and Protection Center for minors.
(3) duty free medical institutions refer to the places and supporting facilities specially engaged in disease diagnosis and treatment within the medical institutions approved by the health administrative department of the people's government at or above the county level.
(4) highway lines for tax reduction refer to the main works of national, provincial, county and township roads and village roads belonging to rural roads, as well as the side ditches or intercepting ditches on both sides that have been approved for construction. Specifically, it includes the main works and side ditches or intercepting ditches on both sides of expressway, class I highway, class II Highway, class III Highway, class IV Highway and substandard highway.
IV. according to the provisions of Article 8 of the farmland occupation tax law, if the taxpayer needs to pay the farmland occupation tax when he changes the original land use, the tax obligation shall occur on the day when he receives the approval document when he changes the use, specifically: if the use is approved, the tax obligation shall occur on the day when he receives the approval document; if the use is not approved, the tax obligation shall occur on the natural resource owner The day when the administrative department determines that the taxpayer changes the original land use.
5. For taxpayers who occupy the taxable land without approval, their tax liability shall occur on the day when the competent department of natural resources determines that they actually occupy the land.
Vi. the land occupation tax shall be subject to the unified national tax return (see Annex).
7. When the tax payer of cultivated land occupation tax makes tax declaration according to law, he / she shall fill in the tax declaration form of cultivated land occupation tax, and submit the following materials according to different situations of occupied taxable land:
(1) a copy of the examination and approval document for the transfer of agricultural land;
(2) a copy of the approval document for the temporary occupation of cultivated land;
(3) where the taxable land is occupied without approval, a copy of the relevant supporting materials for the actual land occupation shall be provided.
In Item (1) and item (2), if the information of the approval document submitted by the taxpayer can be obtained through the government information sharing, the taxpayer only needs to provide the name, document number, code and other information of the above materials for query and verification, and no more copies of the materials will be submitted.
8. After receiving the taxpayer's declaration materials, the competent tax authority shall check whether the materials are complete, conform to the legal form, complete the contents, and conform to the logical relationship between the projects. Accept immediately if there is no error in the audit; inform on the spot of any problem found in the audit that the data should be supplemented or corrected or the reason for rejection.
IX. the preferential treatment of land occupation tax shall be carried out in the way of 'self identification, declaration and enjoyment, and retention of relevant data for future reference'. According to the policy, the taxpayer shall determine whether the preferential conditions are met. If the conditions are met, the taxpayer shall declare and enjoy the preferential tax policies, and keep the relevant materials for future reference. Taxpayers shall bear legal responsibility for the authenticity and legality of the retained materials.
Taxpayers who meet the conditions for reduction or exemption of land occupation tax shall retain the following materials:
(1) evidence of the occupation of taxable land by military installations;
(2) evidence of the occupation of taxable land by schools, kindergartens, social welfare institutions and medical institutions;
(3) evidence of the occupation of taxable land by railway lines, highway lines, airport runways, aprons, ports, waterways and water conservancy projects;
(4) land occupied by rural residents for building houses and other relevant certificates;
(5) other supporting materials for the reduction or exemption of the tax on the occupation of cultivated land.
10. If the taxpayer applies for tax refund in accordance with Article 11 of the farmland occupation tax law and Article 19 of the implementation measures, the taxpayer shall provide the identity certificate for inspection and submit the following copies:
(1) tax payment certificate and tax payment certificate;
(II) confirmation of qualified reclamation acceptance.
11. If taxpayers and construction land users jointly apply for tax refund in accordance with the provisions of Article 29 of the implementation measures, taxpayers and construction land users shall provide identity certificates for inspection and submit copies of the following materials:
(1) the taxpayer shall submit the tax payment certificate and tax payment certificate;
(2) the construction land user shall submit the certification materials that the use of cultivated land conforms to the tax exemption provisions.
12. This announcement shall come into force as of September 1, 2019. Notice of the State Administration of Taxation on the implementation of the law of the people's Republic of China on the administration of the collection of agricultural tax, animal husbandry tax, land occupation tax and deed tax (Guo Shui Fa [2001] No. 110), notice of the State Administration of Taxation on Relevant Issues concerning the collection and administration of land occupation tax (Guo Shui Fa [2007] No. 129), and notice of the State Administration of Taxation on the issuance of the law The announcement of regulations on the administration of land occupation tax (for Trial Implementation) (issued by the State Administration of Taxation No. 2 in 2016 and amended by the State Administration of Taxation No. 31 in 2018) shall be repealed at the same time.
It is hereby announced.
Attachment: tax declaration form of cultivated land occupation tax (click 'read the original' at the end of the article to download the attachment)
Policy interpretation
Interpretation of the announcement of the State Administration of Taxation on the collection and management of land occupation tax
I. background of the announcement
In order to implement the farmland occupation tax law of the people's Republic of China (hereinafter referred to as the farmland occupation tax law) and the measures for the implementation of the farmland occupation tax law of the people ' The announcement on Relevant Matters (hereinafter referred to as the announcement) shall be made to clarify several collection and management matters of farmland occupation tax, facilitate the operation of grass-roots tax authorities and taxpayers, and ensure the smooth implementation of farmland occupation tax law.
II. Formulate the guiding ideology of the announcement
It is the starting point and foothold to facilitate taxpayers' understanding and grassroots implementation, the requirements to accurately understand and grasp relevant policies, the path to standardize collection management, optimize tax processing, strengthen information management, refine and clarify collection management measures, simplify tax information, improve tax payment service level, and serve as the basis for taxpayers in the declaration and collection of cultivated land occupation tax, tax reduction and refund management The tax officers at the level of tax administration provide more clear policy basis and operation guidance.
III. main contents of the announcement
There are 12 announcements in total, including the formula for calculating the tax on the occupation of cultivated land, the specific content of tax reduction and exemption, the handling of tax reduction and refund, the submission of tax returns and declaration materials, the follow-up management of tax reduction and exemption and the normative documents to be abolished, etc.
(1) clarify the tax calculation formula to facilitate the tax declaration and calculation of taxpayers.
(2) refine the specific content of tax reduction and exemption to facilitate the understanding of taxpayers and the implementation at the grassroots level. According to the provisions of the farmland occupation tax law and the implementation measures, further clarify the specific content of tax reduction and exemption. Taxpayers can apply for tax reduction and exemption according to the land occupation project and land use, improve the accuracy of tax reduction and exemption and reduce misjudgment.
(3) optimize tax returns and shorten the time for tax collection. Optimize the declaration data items, one declaration form solves the problem of filling in multiple declaration forms in the past, and saves tax handling time.
(4) simplify tax information and optimize tax procedures. Simplify the tax information, clarify the path of tax reduction and exemption, and clarify that the tax reduction and exemption should be handled in the way of 'self judgment, declaration and enjoyment, and retention of relevant information for future reference'.
IV. implementation time
The announcement shall come into force on September 1, 2019.