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Order of the Ministry of Finance and State Administration of Taxation (No. 49) The Detailed Rules for the Implementation of the Interim Regulation of the People's Republic of China on Farmland Occupation Tax, which were deliberated and adopted by the Ministry of Finance and the State Administration of Taxation, are hereby promulgated and shall come into force as of the date of promulgation. Minister Xie Xuren Director Xiao Jie February 26, 2008 Detailed Rules for the Implementation of the Interim Regulation of the People's Republic of China on Farmland Occupation Tax
| | 财政部、国家税务总局令 (第49号) 《中华人民共和国耕地占用税暂行条例实施细则》经财政部、国家税务总局审议通过,现予公布,自公布之日起实施。 部 长 谢旭人 局 长 肖 捷 二〇〇八年二月二十六日 中华人民共和国耕地占用税暂行条例实施细则
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Article 1 These Detailed Rules are formulated in accordance withthe Interim Regulation of the People's Republic of China on Farmland Occupation Tax (hereinafter referred to as the Regulation).
| | 第一条 根据《中华人民共和国耕地占用税暂行条例》(以下简称条例),制定本细则。
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Article 2 The term “to build buildings” as mentioned in the Regulation means to build buildings and fixtures. No farmland occupation tax is imposed on the farmland occupied for farmland water conservancy projects.
| | 第二条 条例所称建房,包括建设建筑物和构筑物。 农田水利占用耕地的,不征收耕地占用税。
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Article 3 The garden lot occupied for building buildings or for non-agriculture construction shall be regarded as farmland occupied and shall be subject to farmland occupation tax.
| | 第三条 占用园地建房或者从事非农业建设的,视同占用耕地征收耕地占用税。
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Article 4 Where an applicant is approved to occupy any farmland, the taxpayer shall be the construction land user as indicated in the examination and approval document on changing the purpose of farmland. If no construction land user is indicated in the said document, the taxpayer shall be the applicant who applies for using the land. For any farmland occupied without approval, the taxpayer shall be the actual land user.
| | 第四条 经申请批准占用耕地的,纳税人为农用地转用审批文件中标明的建设用地人;农用地转用审批文件中未标明建设用地人的,纳税人为用地申请人。 未经批准占用耕地的,纳税人为实际用地人。
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Article 5 The area of the actually occupied farmland as mentioned in Article 4 of the Regulation includes the farmland area occupied upon approval and the farmland area occupied without approval.
| | 第五条 条例第四条所称实际占用的耕地面积,包括经批准占用的耕地面积和未经批准占用的耕地面积。
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Article 6 The average 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. The tax rates applicable to administrative areas at the county level shall be in line with the Regulation, these Detailed Rules and the provisions of the people's governments of provinces, autonomous regions or municipalities directly under the Central Government.
| | 第六条 各省、自治区、直辖市耕地占用税的平均税额,按照本细则所附的《各省、自治区、直辖市耕地占用税平均税额表》执行。 县级行政区域的适用税额,按照条例、本细则和各省、自治区、直辖市人民政府的规定执行。
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Article 7 The term “basic farmland” as mentioned in Article 7 of the Regulation refers to the farmland in the basic farmland protection range as given in pursuance of the Regulation on Protection of Basic Farmland.
| | 第七条 条例第七条所称基本农田,是指依据《基本农田保护条例》划定的基本农田保护区范围内的耕地。
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Article 8 The tax-free military facilities as mentioned in Article 8 of the Regulation include:
| | 第八条 条例第八条规定免税的军事设施,具体范围包括:
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(1) overground and underground military command and battle projects;
| | (一)地上、地下的军事指挥、作战工程;
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(2) military airports, ports and docks;
| | (二)军用机场、港口、码头;
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(3)barracks, training field, testing field
| | (三)营区、训练场、试验场;
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(4) military cave storehouses and warehouses;
| | (四)军用洞库、仓库;
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(5) military communication stations, reconnaissance stations, navigation stations, observation posts, survey markers, navigation markers and navigation aid markers;
| | (五)军用通信、侦察、导航、观测台站和测量、导航、助航标志;
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(6) Special military highways and railways, military communication lines, power transmission lines, military oil and water pipelines; and
| | (六)军用公路、铁路专用线,军用通讯、输电线路,军用输油、输水管道;
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(7) Other facilities directly used for military purpose.
| | (七)其他直接用于军事用途的设施。
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Article 9 The tax-free schools as mentioned in Article 8 of the Regulation include the universities, middle schools, elementary schools, diploma-based vocational education schools and special education schools established upon approval of the education administrative departments of the people's governments at and above the county level. The farmland occupied by the commercial sites and the residential housing of teachers and other staff members in a school shall be subject to farmland occupation tax at the applicable local tax rate.
| | 第九条 条例第八条规定免税的学校,具体范围包括县级以上人民政府教育行政部门批准成立的大学、中学、小学、学历性职业教育学校以及特殊教育学校。 学校内经营性场所和教职工住房占用耕地的,按照当地适用税额缴纳耕地占用税。
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Article 10 The tax-free kindergartens as mentioned in Article 8 of the Regulation are limited to the sites that are exclusively used for the nursing and education of children in kindergartens registered or recorded in the education administrative departments of the people's governments at and above the county level. ...... | | 第十条 条例第八条规定免税的幼儿园,具体范围限于县级以上人民政府教育行政部门登记注册或者备案的幼儿园内专门用于幼儿保育、教育的场所。 ...... |
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