Law of the People's Republic of China on Cultivated Land Occupation Tax
Law of the People's Republic of China on Cultivated Land Occupation Tax
Law of the People's Republic of China on Cultivated Land Occupation Tax
Order of the President of the People's Republic of China No. 18
December 29, 2018
The Law of the People's Republic of China on Cultivated Land Occupation Tax, which has been adopted at the Seventh Session of the Standing Committee of the 13th National People's Congress on December 29, 2018, is hereby promulgated and shall come into effect from September 1, 2019.
Xi Jinping, President of the People's Republic of China
Law of the People's Republic of China on Cultivated Land Occupation Tax
(Adopted at the Seventh Session of the Standing Committee of the 13th National People's Congress on December 29, 2018 )
Article 1 This Law is formulated in order to make rational use of land resources, strengthen land management, and protect cultivated land.
Article 2 Those units and individuals that build buildings, structures or engage in non-agricultural development on cultivated land within the territory of the People's Republic of China are cultivated land occupation tax payers, and must pay cultivated land occupation tax in accordance with this Law.
Occupying cultivated land to build farming land irrigation facilities is not subject to cultivated land occupation tax.
For the purpose of this Law, the term "cultivated lands" refers to land used to grow crops.
Article 3 The cultivated land occupation tax shall be calculated based on the area actually occupied by a taxpayer and shall be collected on a one-time basis in the applicable tax amount stipulated; the tax payable shall be the result of multiplying the area (in square meters) of cultivated land actually occupied by a taxpayer by the applicable tax amount.
Article 4 The tax amount for cultivated land occupation tax purposes is provided as below:
1.
......
Order of the President of the People's Republic of China No. 18
December 29, 2018
The Law of the People's Republic of China on Cultivated Land Occupation Tax, which has been adopted at the Seventh Session of the Standing Committee of the 13th National People's Congress on December 29, 2018, is hereby promulgated and shall come into effect from September 1, 2019.
Xi Jinping, President of the People's Republic of China
Law of the People's Republic of China on Cultivated Land Occupation Tax
(Adopted at the Seventh Session of the Standing Committee of the 13th National People's Congress on December 29, 2018 )
Article 1 This Law is formulated in order to make rational use of land resources, strengthen land management, and protect cultivated land.
Article 2 Those units and individuals that build buildings, structures or engage in non-agricultural development on cultivated land within the territory of the People's Republic of China are cultivated land occupation tax payers, and must pay cultivated land occupation tax in accordance with this Law.
Occupying cultivated land to build farming land irrigation facilities is not subject to cultivated land occupation tax.
For the purpose of this Law, the term "cultivated lands" refers to land used to grow crops.
Article 3 The cultivated land occupation tax shall be calculated based on the area actually occupied by a taxpayer and shall be collected on a one-time basis in the applicable tax amount stipulated; the tax payable shall be the result of multiplying the area (in square meters) of cultivated land actually occupied by a taxpayer by the applicable tax amount.
Article 4 The tax amount for cultivated land occupation tax purposes is provided as below:
1.
......