Interim Regulations of the People's Republic of China on Occupation Tax for Cultivated Land (2007)

Interim Regulations of the People's Republic of China on Occupation Tax for Cultivated Land (2007)

Order of the State Council [2007] No.511

December 1, 2007

The Interim Regulations of the People's Republic of China on Occupation Tax for Cultivated Land is hereby promulgated and shall be implemented as of January 1, 2008.

Premier: Wen Jiabao

Appendix: Interim Regulations of the People's Republic of China on Occupation Tax for Cultivated Land (2007)
　
Article 1 These Regulations has been formulated in order to guarantee the rational use of land resources, strengthen land management, and protect cultivated lands.
　
Article 2 The term "cultivated lands" as used in these Regulations shall refer to those lands used for crop planting.
　
Article 3 Those units and individuals who build houses on cultivated lands or engage in non-agricultural construction on cultivated lands are required to become taxpayers of the occupation tax for cultivated land, and must pay those taxes in accordance with these Regulations.
The term units as mentioned above shall include state-owned enterprises, collective enterprises, private enterprises, joint-stock enterprises, foreign-invested enterprises, foreign enterprises and other types of enterprises, institutions, social groups, state departments, armed forces, and other units. The term "individuals" as mentioned above shall include individual businesses and other kinds of individuals.
　
Article 4 The occupation tax for cultivated land shall be calculated based on the actual area occupied by the taxpayer and shall be subject to a one-time levy in the amount regulated.
　
Article 5 The amount of the occupation tax for cultivated land shall be:
1.
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