Interim Regulations of the People's Republic of China on Occupation Tax for Cultivated Land

Interim Regulations of the People's Republic of China on Occupation Tax for Cultivated Land

Guo Fa [1987] No. 27

April 1, 1987
　
Article 1 These regulations are formulated for the purpose of properly utilizing land resources, strengthening the administration of land and protecting cultivated land.

Aricle 2 The cultivated land mentioned in these regulations refers to the land for planting crops. The land used for planting of crops in the past 3 years is also deemed as cultivated land.
　
Article 3 The units and individuals occupying the cultivated land for building construction or other non-farm construction are the payers of the Cultivated Land Occupation Tax (hereinafter refered to as taxpayers in short) who should pay the Cultivated Land Occupation Tax according to these regulations.
　
Article 4 The Cultivated Land Occupation Tax is based on the size of the cultivated land actually occupied by the taxpayers and the tax is paid in lump sum in line with the specified tax amount per unit.
　
Article 5 The tax amount per unit is regulated as follows:
(1)Taking county as the unit (hereinafter the same), for the area with the average cultivated land under 1 mu per person, the tax per unit is RMB 2 to 10 per square meter.
(2)For the area with the average cultivated land from 1 mu to 2 mu (included) per person, the tax per unit is RMB 1.6 to 8 per square meter.
(3)For the area with the average cultivated land from 2 mu to 3 mu (included) per person, the tax per unit is RMB 1.3 to 6.5 per square meter.
(4)For the area with the average cultivated land above 3 mu per person, the tax per unit is RMB 1 to 5 per square meter.
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