It is finally clear that the occupation of arable land for housing construction must be taxed according to the area.

Data show that the current global arable land area shows a weak growth trend. However, in China, the situation is relatively grim, the area of cultivated land is not only not growing, but also decreasing.

Therefore, in recent years, there are a series of policies on cultivated land protection in China, such as returning farmland to forest, occupation-compensation balance and so on. However, the phenomenon of occupying cultivated land still exists, and the "greenhouse house" severely cracked down by the state some time ago is a typical case.

The tax Law of the people's Republic of China on the occupation of cultivated Land (draft) was recently promulgated.

In fact, cultivated land occupation tax is not a new tax, there has long been before, the key is how to effectively implement. This latest draft further clarifies the specific implementation plan of the cultivated land occupation tax.

How to collect the cultivated land occupation tax?

Under what circumstances do you have to pay tax? Cultivated land occupation tax (including garden land, woodland, grassland, irrigation and water conservancy land, aquaculture water surface, fishery waters and beaches) shall be levied on agricultural land for housing construction, or for non-agricultural construction.

Tax collection standard: taking the county administrative region as a unit, according to the difference of per capita cultivated land area, it is divided into 4 files, the first file is 10-50 yuan / square meter, the second file is 8-40 yuan / square meter, the third file is 6-30 yuan / square meter, and the fourth file is 5-25 yuan / square meter. The tax shall be levied at one time according to the occupied area and the applicable tax amount.

The applicable tax amount shall be determined by various provinces and cities, but it shall not be lower than the average tax amount prescribed by the State Council. if the basic farmland is occupied, the tax amount shall be increased by 50% on the corresponding basis.

The following circumstances are exempt from tax:

Occupying cultivated land for construction of irrigation and water conservancy facilities

Cultivated land occupied by military facilities

Schools and kindergartens occupy cultivated land

Medical institutions and social welfare institutions occupy cultivated land

It is indeed difficult for the survivors of rural martyrs, disabled soldiers or rural residents with living difficulties to pay cultivated land occupation tax.

Farmers who have been approved to move and occupy arable land to build houses but do not exceed the area of the original homestead (if they exceed the area of the original homestead, the tax on the excess can be halved)

Temporary occupation, but if the planting conditions are restored within 1 year from the expiration of the occupation, the tax has been paid for a full refund.

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