Detailed rules on the implementation of the Interim Regulations of the People’s Republic of China on Farmland Occupation Tax.

https://www.fao.org/faolex/results/details/en/c/LEX-FAOC140810

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Chinese

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LEX-FAOC140810

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These Detailed Rules, consisting of 34 Articles, are formulated in accordance with the Interim Regulation of the People's Republic of China on Farmland Occupation Tax. According to Article 6 of the Detailed Rules, theaverage tax rate for farmland occupation tax of a province, autonomous region or municipality directly under the Central Government shall be in line with the Table of Average Tax Rates for Farmland Occupation Tax of Provinces, Autonomous Regions and Municipalities Directly under the Central Government, which is given in the Annex of the Detailed Rules. The tax rates applicable to administrative areas at the county level shall be in line with the Interim Regulation of the People's Republic of China on Farmland Occupation Tax, these Detailed Rules and the provisions of the people's governments of provinces, autonomous regions or municipalities directly under the Central Government.The garden lot occupied for non-agriculture construction shall be regarded as farmland occupied and shall be subject to farmland occupation tax. No farmland occupation tax is imposed on the farmland occupied for farmland water conservancy projects.

Implemented by: Measures of Gansu province for the Implementation of Farmland Occupation Tax. (2008-12-03)
Implemented by: Measures of Yunnan province for the Implementation of Farmland Occupation Tax. (2008-09-28)
Implements: Interim Regulation of the People's Republic of China on Farmland Occupation Tax. (2007-12-01)

Regulations