Announcement of the State Taxation Administration on Matters Pertaining to the Administration of Cultivated Land Occupation Tax Collection
Announcement of the State Taxation Administration on Matters Pertaining to the Administration of Cultivated Land Occupation Tax Collection
Announcement of the State Taxation Administration on Matters Pertaining to the Administration of Cultivated Land Occupation Tax Collection
Announcement of the State Taxation Administration [2019] No.30
August 30, 2019
To implement the Law of the People's Republic of China on Cultivated Land Occupation Tax (hereinafter referred to as the "Cultivated Land Occupation Tax Law") and the Implementing Measures of the Law of the People's Republic of China on Cultivated Land Occupation Tax (hereinafter referred to as the "Implementing Measures"), and regulate the administration of cultivated land occupation tax collection, the relevant matters are hereby announced as follows:
I. The cultivated land occupation tax shall be based on the area of land that falls within the scope of cultivated land occupation tax collection as is actually occupied by the taxpayer (hereinafter referred to as "taxable land"), calculated in accordance with the applicable tax amount of the taxable land in the local region, and collected on a one-time basis.
The calculation formula of the cultivated land occupation tax shall be: Tax amount payable=area of taxable land × applicable tax amount.
The area of taxable land shall include the area of cultivated land occupation with and without approval, in square meters.
The applicable local tax amount refers to the current applicable tax amount of the county-level administrative region at the premises of the taxable land as determined by the standing committee of the people's congress of the province, autonomous region or municipality directly under the Central Government.
II. As stipulated in Article 6 of the Cultivated Land Occupation Tax Law, the calculation formula for the cultivated land occupation tax collected at the added rate of 150% shall be: Tax amount payable=area of taxable land × applicable tax amount×150%.
III. According to the stipulations in the Cultivated Land Occupation Tax Law and the Implementing Measures, some items for which cultivated land occupation tax is exempted or reduced will follow the criteria as below:
(I) Tax-free military installations, which refer to the buildings, sites and facilities listed in Article 2 of the Law of the People's Republic of China on the Protection of Military Installations, in particular: commanding agencies, ground and underground commanding engineering and combat engineering; military airfields, ports and wharfs; barracks areas, training grounds and testing grounds; military cave depots and warehouses; military stations for communication, surveillance, navigation and observation; survey, navigation and navigation-aid marks; military highway and special railway lines, military communication and power transmission lines, military oil and water pipelines; border and coastal defense control facilities; other military facilities as specified by the State Council and the Central Military Committee.
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