Cultivated Land Occupation Tax Law of the People's Republic of China (Закон Китайской Народной Республики «О налоге на занятие обрабатываемых земель»)

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Cultivated Land Occupation Tax Law of the People's Republic of China
(Закон Китайской Народной Республики «О налоге на занятие обрабатываемых земель»)

(Adopted at the 7th Meeting of the Standing Committee of the Thirteenth National People's Congress on 29 December 2018)

Article 1 This Law is formulated in order to reasonably utilize land resources, strengthen land administration and protect cultivated land.

Article 2 Any unit or individual that occupies cultivated land to construct buildings or structures or engage in non-agricultural construction within the territory of the People's Republic of China is the taxpayer of cultivated land occupation tax who shall pay cultivated land occupation tax in accordance with the provisions of this Law.

Those that occupy cultivated land for building cultivated land water conservancy facilities shall not be required to pay cultivated land occupation tax.

For the purpose of this Law, «cultivated land» refers to the land used for growing crops.

Article 3 Cultivated land occupation tax shall be calculated on the basis of the area of the cultivated land actually occupied by the taxpayer and the levy shall be one-off at the applicable tax rate as prescribed. The tax amount payable shall be the area of cultivated land (square meter) actually occupied by the taxpayer multiplied by the applicable tax rate.

Article 4 The rates of cultivated land occupation tax are as follows:

(1) For the regions (counties, autonomous counties, non-districted cities or municipal districts, the same hereinafter) where the per capita cultivated land is not more than 1 mu, the rate is 10-50 yuan per square meter;

(2) For the regions where the per capita cultivated land exceeds 1 mu but is not more than 2 mu, the rate is 8-40 yuan per square meter;

(3) For the regions where the per capita cultivated land exceeds 2 mu but is not more than 3 mu, the rate is 6-30 yuan per square meter; and

(4) For the regions where the per capita cultivated land is more than 3 mu, the rate is 5-25 yuan per square meter.