Announcement of the Ministry of Finance, the State Taxation Administration, the Ministry of Natural Resources, the Ministry of Agriculture and Rural Affairs and the Ministry of Ecology and Environment on Promulgating the Implementing Measures of the Law of the People`s Republic of China on Cultivated Land Occupation Tax
Announcement of the Ministry of Finance, the State Taxation Administration, the Ministry of Natural Resources, the Ministry of Agriculture and Rural Affairs and the Ministry of Ecology and Environment on Promulgating the Implementing Measures of the Law of the People`s Republic of China on Cultivated Land Occupation Tax
Announcement of the Ministry of Finance, the State Taxation Administration, the Ministry of Natural Resources, the Ministry of Agriculture and Rural Affairs and the Ministry of Ecology and Environment on Promulgating the Implementing Measures of the Law of the People's Republic of China on Cultivated Land Occupation Tax
Announcement of the Ministry of Finance [2019] No.81
August 29, 2019
To implement the Law of the People's Republic of China on Cultivated Land Occupation Tax, the Ministry of Finance, the State Taxation Administration, the Ministry of Natural Resources, the Ministry of Agriculture and Rural Affairs and the Ministry of Ecology and Environment have jointly formulated the Implementing Measures of the Law of the People's Republic of China on Cultivated Land Occupation Tax, which are now promulgated and shall come into effect as of September 1, 2019.
Hereby announced.
Implementing Measures of the Law of the People's Republic of China on Cultivated Land Occupation Tax
Article 1 These Measures are formulated for the purpose of implementing the Law of the People's Republic of China on Cultivated Land Occupation Tax (hereinafter referred to as the "Tax Law").
Article 2 Where the occupation of cultivated land has been approved, the taxpayer shall be the construction land user as indicated in the approval document on changing the farmland purpose; if the construction land user is not indicated in such document, the taxpayer shall be the land use applicant, and if the land use applicant is the people's government at any level, the same-level land reserve center, the competent department of natural resources or other departments or entities as entrusted by the government shall fulfill the obligations of declaring and paying the cultivated land occupation tax.
Where the occupation of cultivated land has not been approved, the taxpayer shall be the actual land user.
Article 3 The area of cultivated land actually occupied shall include that occupied upon approval and that without approval.
Article 4 Basic farmland refers to cultivated land within the scope of basic farmland protective zones as designated in accordance with the Regulations on the Protection of Basic Farmland.
Article 5 Tax-free military installations, in particular, shall be those as specified in the Law of the People's Republic of China on the Protection of Military Installations.
Article 6 Tax-free schools, in particular, shall include colleges and universities, high schools, primary schools, diploma-oriented vocational education schools and special education schools established as approved by the educational administrative departments of the people's governments at or above the county level, and technical colleges or schools established as approved by the people's governments at the provincial level or their administrative departments of human resources and social security.
In the case of occupation of cultivated land by business premises or faculty housing within schools, the cultivated land occupation tax shall be paid according to the applicable local tax amount.
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