The term "cultivated land" as mentioned in these Measures refers to the land used for planting crops, including cultivated land, newly developed land, reclaimed land, leisure land, rest land, grass-field rotation land, intercropping land and reclaimed tidal flat land.
The units referred to include state-owned enterprises, collective enterprises, private enterprises, joint-stock enterprises, foreign-invested enterprises, foreign enterprises and other enterprises and institutions, social organizations, state organs, the military and other units; "Individuals" include individual industrial and commercial households and other individuals.
The word "building" includes the construction of buildings and structures. Article 3 If the application for land use is approved, the taxpayer shall be the construction land user indicated in the approval document; If the approval document is not specified, the taxpayer is the actual user of the land; If the actual land user is not determined, the taxpayer is the land applicant. If the land is occupied without approval, the taxpayer shall be the actual user of the land. Article 4 The farmland occupation tax is based on the actual farmland area occupied by taxpayers, and is levied at one time according to the prescribed applicable tax amount. The actual occupation of cultivated land area includes the approved occupation of cultivated land area and the unauthorized occupation of cultivated land area. Fifth state, city (prefecture) farmland occupation tax per square meter average tax in accordance with the following provisions:
(1) Urumqi, 30 yuan.
(two) Changji, Shihezi, Karamay, Turpan, 20 yuan, wujiaqu city.
(3) Bazhou, Aksu, Hami, Alar 18 yuan.
(4) Yili, Tacheng, Altay and Bozhou 15 yuan.
(5) Kashgar, Hotan, Zhou Ke, Tumushuk 10 yuan.
The average tax amount stipulated in the preceding paragraph shall be adjusted by the people's government of the autonomous region according to the change of per capita cultivated land area and economic development. Article 6 The state and municipal people's governments and regional administrative offices shall, according to the average tax amount of cultivated land occupation tax determined by the people's government of the autonomous region, according to the per capita cultivated land area of each county and the regional economic development, and reflecting the principle of relatively balanced taxation in neighboring areas, verify the applicable tax amount of the county (city). The average level of approved applicable tax shall not be lower than that determined by the people's government of the autonomous region, and shall be reported to the people's government of the autonomous region for the record. Seventh occupation of forest land, grassland, farmland water conservancy land, aquaculture water surface and fishery water beach and other agricultural land for building houses or engaging in non-agricultural construction, farmland occupation tax shall be levied in accordance with the provisions of the Regulations and these Measures. Article 8 Economic and technological development zones, high-tech development zones, economic and trade zones, agricultural parks and areas with little arable land per capita may appropriately increase the applicable tax amount, but it shall not exceed 50% of the local applicable tax amount. Article 9 Where basic farmland is occupied, the applicable tax amount shall be increased by 50% on the local applicable tax standard stipulated in Articles 5 and 8 of these Measures. Tenth the construction of production facilities that directly serve agricultural production occupies woodland, grassland, farmland water conservancy land, aquaculture water surface, fishery water beach and other agricultural land, and farmland occupation tax is not levied.
The production facilities directly serving agricultural production mentioned in the preceding paragraph include storage facilities for agricultural machinery, means of production and self-produced products; Livestock and poultry, seeds and seedlings cultivation and production facilities; Traditional livestock and poultry breeding facilities; Wood skidding path and wood transportation path; Agricultural scientific research, experiment and demonstration base; Wildlife protection, forest protection, forest and grassland pest control, forest fire prevention, barren hills greening and animal and plant quarantine facilities; Irrigation and drainage, water supply, power supply, heat supply, gas supply and communication infrastructure specially designed for agricultural production; Accommodation and management facilities necessary for agricultural producers to engage in production; Other production facilities that directly serve agricultural production. Eleventh in any of the following circumstances, the farmland occupation tax shall be exempted:
(1) Ground and underground military command and combat projects of active, reserve and armed police forces; Military airports, ports and docks; Special military highway and railway lines; Military communication and transmission lines; Military oil and water pipelines; Military caves and warehouses; Camps, training grounds and proving grounds; Military communication, reconnaissance, navigation, observation stations and measuring, navigation and navigation aids; Test bases, shooting ranges and other facilities directly used for military purposes.
(2) Universities, middle schools, primary schools, vocational education schools with academic qualifications and special education schools approved by the education administrative departments of the people's governments at or above the county level.
(3) Kindergartens registered or put on record by the education administrative department of the people's government at or above the county level are specially used for child care and education.
(four) approved the establishment of nursing homes to provide life care and cultural fitness activities for the elderly.
(5) Places and supporting facilities specially used for providing medical services in hospitals approved by the health administrative department of the people's government at or above the county level.
If the business premises, staff residences and staff residences in the school occupy cultivated land, the cultivated land occupation tax shall be paid according to the local applicable tax.