Detailed Rules for the Implementation of the Tentative Regulations of the People's Republic on Farmland Use Taxes
Detailed Rules for the Implementation of the Tentative Regulations of the People's Republic on Farmland Use Taxes
Detailed Rules for the Implementation of the Tentative Regulations of the People's Republic on Farmland Use Taxes
Order of the Ministry of Finance and the State Administration of Taxation No. 49
February 26, 2008
The Detailed Rules for the Implementation of the Tentatative Regulations of the People's Republic on Farmland Use Taxes have been reviewed and approved by the Ministry of Finance and the State Administration of Taxation and is hereby released; it shall go into effect as of the date of its release.
Minister of Finance: Xie Xuren
Director of the State Administration of Taxation: Xiao Jie
Attachment: Detailed Rules for the Implementation of the Tentative Regulations of the People's Republic on Farmland Use Taxes
Article 1 These Rules are formulated on the basis of the Interim Regulations of the People's Republic of China on Occupation Tax for Cultivated Land (hereinafter the Regulations).
Article 2 For the purposes of these Rules, "buildings" include constructions and other structures.
Farmland use taxes shall not be levied on the use of farmland for agricultural irrigation facilities.
Article 3 The use of fertile land for the construction of buildings or other non-agricultural construction shall be deemed as the occupation of farmland and shall be subject to farmland use taxes.
Article 4 When application is made for the use of farmland, the tax bearer is the party engaging in construction as indicated in the agricultural land use transfer approval documents; where the agricultural land use transfer approval documents do not indicate a party engaging in construction, the tax bearer is the land use applicant.
Where land is occupied without approval, the tax bearer is the de facto land user.
Article 5 The "actual occupied area" referred to in Article 4 of the Regulations includes the area of occupied farmland that has been approved for use as well as the area of occupied farmland that has not been approved for use.
Article 6 The average tax rate for farmland use taxation in the various provinces, autonomous regions, and municipalities directly under the central government, shall be determined according to the appendix to these Rules, the Average Tax Rate for Farmland Use in the Various Provinces, Autonomous Regions, and Municipalities Directly under the Central Government.
The applicable tax rates for county-level administrative districts shall be determined according to the Regulations, these Rules, and the rulings of the people's governments of the various provinces, autonomous regions, and municipalities directly under the central government.
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Order of the Ministry of Finance and the State Administration of Taxation No. 49
February 26, 2008
The Detailed Rules for the Implementation of the Tentatative Regulations of the People's Republic on Farmland Use Taxes have been reviewed and approved by the Ministry of Finance and the State Administration of Taxation and is hereby released; it shall go into effect as of the date of its release.
Minister of Finance: Xie Xuren
Director of the State Administration of Taxation: Xiao Jie
Attachment: Detailed Rules for the Implementation of the Tentative Regulations of the People's Republic on Farmland Use Taxes
Article 1 These Rules are formulated on the basis of the Interim Regulations of the People's Republic of China on Occupation Tax for Cultivated Land (hereinafter the Regulations).
Article 2 For the purposes of these Rules, "buildings" include constructions and other structures.
Farmland use taxes shall not be levied on the use of farmland for agricultural irrigation facilities.
Article 3 The use of fertile land for the construction of buildings or other non-agricultural construction shall be deemed as the occupation of farmland and shall be subject to farmland use taxes.
Article 4 When application is made for the use of farmland, the tax bearer is the party engaging in construction as indicated in the agricultural land use transfer approval documents; where the agricultural land use transfer approval documents do not indicate a party engaging in construction, the tax bearer is the land use applicant.
Where land is occupied without approval, the tax bearer is the de facto land user.
Article 5 The "actual occupied area" referred to in Article 4 of the Regulations includes the area of occupied farmland that has been approved for use as well as the area of occupied farmland that has not been approved for use.
Article 6 The average tax rate for farmland use taxation in the various provinces, autonomous regions, and municipalities directly under the central government, shall be determined according to the appendix to these Rules, the Average Tax Rate for Farmland Use in the Various Provinces, Autonomous Regions, and Municipalities Directly under the Central Government.
The applicable tax rates for county-level administrative districts shall be determined according to the Regulations, these Rules, and the rulings of the people's governments of the various provinces, autonomous regions, and municipalities directly under the central government.
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