https://www.fao.org/faolex/results/details/en/c/LEX-FAOC140808

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Chinese

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LEX-FAOC140808

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These Regulations, consisting of 16 Articles, aim at reasonably using the land resources, strengthening the land administration and protecting the farmland.The term “farmland” as mentioned in this Regulation refers to the land used available to plant crops (art.2). Any entities and individual who occupies farmland for house building or non-agricultural construction shall pay farmland occupation tax (art.3). The farmland occupation tax shall be computed on the basis of the area of the farmland actually occupied by a taxpayer and be levied once and for all under the applicable tax rate as prescribed (art.4). Where any other agricultural land, including forest land, pastures, land for irrigation and water conservancy, water surfaces for aquatic breeding, fishery waters, tidal flats, is used for house building or non-agricultural construction, the farmland occupation tax shall be paid subject to the provisions of these Regulations (art.14).

Implemented by: Measures of Beijing Municipality for the Implementation of the Interim Regulations of the People’s Republic of China on Farmland Occupation Tax. (2009-02-02)
Implemented by: Detailed rules on the implementation of the Interim Regulations of the People’s Republic of China on Farmland Occupation Tax. (2008-02-26)
Implemented by: Measures of Shaanxi province for the Implementation of the Interim Regulations of the People’s Republic of China on Cultivated Land Use Tax. (2009-06-21)
Implemented by: Measures of Hainan province for the Implementation of the Interim Regulations of the People’s Republic of China on Cultivated Land Use Tax. (2008-11-01)
Implemented by: Measures of the Guangxi Zhuang Autonomous Region for the Implementation of the Interim Regulations of the People’s Republic of China on Cultivated Land Use Tax. (2009-01-06)
Implemented by: Measures of Jiangsu province for the Implementation of the Interim Regulations of the People’s Republic of China on Cultivated Land Use Tax. (2008-12-31)
Implemented by: Measures of Shanxi province for the Implementation of the Interim Regulations of the People’s Republic of China on Farmland Occupation Tax. (2010-08-04)
Implemented by: Measures of the Inner Mongolia Autonomous Region on implementation of cultivated land use tax. (2014-11-18)
Implemented by: Measures of Sichuan province on implementation of farmland occupation tax. (2008-08-14)
Implemented by: Measures of the Tibet Autonomous Region on implementation of farmland occupation tax. (2008-06-13)
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)