财政部关于耕地占用税具体政策的规定

Regulations on the Specific Policy for the Farmland Occupation Tax

                         财农税字[1987]]第206号

                         Cai Nong Zi [1987] No.206

为了贯彻一九八七年四月一日国务院发布的《中华人民共和国耕地占用税暂行条例》（以下简称条例），现对有关具体政策问题规定如下：

In order to implement the Interim Regulations of the People's Republic of China on Farmland Occupation Tax （the "Regulations"） promulgated by the State Council on April 1， 1987， the specific policy concerned is hereby stipulated as follows：

一、条例规定，菜地属于征税范围，占用菜地应照章纳税。对菜地开征耕地占用税以后，部分城市对国家建设征用郊县菜地，已开征新菜地建设基金的，可以保留。为保证国家税收，菜地建设基金征收标准偏高的，应进行适当调整。乡镇集体单位和农民建房占用菜地，只征耕地占用税。

1. According to the Regulations， the vegetable plot is within the scope of taxation， and the occupation of vegetable plot shall be taxed in accordance with regulations. After levy of the farmland occupation tax on the vegetable plot， some cities may remain the new vegetable plot construction fund for the vegetable plot in suburban districts expropriated by the state for the purpose of construction. In order to guarantee the state tax revenue， the vegetable plot construction fund shall be adjusted appropriately if it is relatively high. The vegetable plot used by township and village enterprises and farmers for construction of housing shall be imposed only the farmland occupation tax.

根据国务院决定，耕地占用税５０％留给地方，建立农业发展专项资金，用于开垦宜耕土地和整理、改良现有耕地。全国统一开征耕地占用税以后，过去少数省决定征收的耕地垦复费，应一律停止征收。

According to the decisions of the State Council， 50 percent of the farmland occupation tax shall be allocated to the local governments to establish agricultural development fund for reclamation and consolidation of land and improvement of existing arable land. After adopting uniform farmland occupation tax throughout the country， the farmland reclamation fee imposed by several provinces shall be abolished.

二、征税范围。包括国家所有和集体所有的耕地。耕地是指种植农作物的土地（包括菜地、园地）。占用鱼塘及其他农用土地建房或从事其他非农业建设，也视同占用耕地，必须依法征收耕地占用税。园地包括苗圃、花圃、茶园、果园、桑园和其他种植经济林木的土地。占用其他农用土地，例如占用已开发从事种植、养殖的滩涂、草场、水面和林地等从事非农业建设，是否征税，由省、自治区、直辖市本着有利保护农用土地资源和保护生态平衡的原则，结合具体情况加以确定。

2. The scope of taxation. The farmland occupation tax applies to all state-owned and collectively-owned farmlands. Farmland refers to the land that is used to plant agricultural crops （including vegetable plots and garden plots）。 The fish pond or other agricultural land used for construction of housing or other non-agricultural purposes shall also be regarded as the farmland subject to the farmland occupation tax. Garden plots include seed plot， flower nursery， tea garden， orchard， mulberry field and other areas of land devoted for cultivation of economic forest. Whether to impose tax on the other agricultural land， such as use of the tidal flat， grassland， water surface and forest land， originally used in planting， raising and breeding and now used for non-agricultural construction shall be determined by each province， autonomous region or municipality based on the principle of protecting agricultural land resources and ecological balance， taking into account local conditions.

三、耕地占用税以县为单位按人均占有耕地多少（按总人口和现有耕地计算），并参照经济发展情况，确定适用税额。 

3. The applicable tax on the farmland occupation shall be determined by county， the occupation of farmland per head （calculated based on the total population and existing farmland） and the economic development.

 一个县范围内，如果乡镇之间情况差别很大，县规定乡（镇）适用税额，也可以有所区别。  

Within a county， if there is a huge difference between villages and towns， the county may stipulate different applicable taxes for different towns （villages）。

农村居民减半征收，是指农业户口居民（包括渔民、牧民）占用耕地建设自用的住宅，按规定税额减半征收。城镇居民（非农业户口）占用耕地新建住宅，农村居民或联户占有耕地从事非农业生产经营，都应全额征收。对水库移民、灾民、难民建房占用耕地，免征耕地占用税。  

The tax at a half reduction for rural residents means the imposition of tax at a rate of half reduction for the rural residents （including fishermen and herdsmen） to build residential housing with farmland. Urban residents （non-agricultural household） who use the farmland to build residential housing or rural residents or joint-households who use the farmland for non-agricultural production and operation shall be taxed in full. The reservoir emigrants， victims of natural calamities and refugees who use the farmland to build housing shall be exempted from farmland occupation tax.

四、为了协调政策，避免毗邻地区征收税额过于悬殊，保证国家税收任务的完成，对各省、自治区、直辖市每平方米平均税额核定如下：上海市9.0元；北京市8.0元；天津市7.0元；浙江（含宁波市）、福建、江苏、广东（含广州市）4省各6.0元；湖北（含武汉市）、湖南、辽宁（含沈阳市、大连市）3省各5.0元；河北、山东（含青岛市）、江西、安徽、河南、四川（含重庆市）6省各4.5元；广西、陕西（含西安市）、贵州、云南4省、区各4.0元；山西、黑龙江（含哈尔滨市）、吉林3省各3.5元；甘肃、宁夏、内蒙古、青海、新疆5省、区各2.5元。各省、自治区、直辖市应有差别地规定各县（市）和市郊区的适用税额，但全省平均数不得低于上述核定的平均税额。   

4. In order to coordinate the policy， avoid a huge discrepancy between the tax amounts of neighboring areas and ensure the fulfillment of the state taxation， the average tax per square meter for each province， autonomous region and municipality shall be set as follows： Shanghai： RMB9； Beijing： RMB8； Tianjin： RMB7； Zhejiang （including Ningbo）， Fujian， Jiangsu and Guangdong （including Guangzhou）： RMB6； Hubei （including Wuhan）， Hunan， and Liaoning （including Shenyang and Dalian）： RMB5； Hebei， Shandong （including Qingdao）， Jiangxi， Anhui， Henan and Sichuan （including Chongqing）： RMB4.5； Guangxi， Shaanxi （including Xi'an）， Guizhou， and Yunnan： RMB4； Shanxi， Heilongjiang （including Harbin） and Jilin： RMB3.5； Gansu， Ningxia， Inner Mongolia， Qinghai and Xinjiang： RMB2.5. Each province， autonomous region and municipality shall set the applicable tax amount differentially for each county （city） and suburb， but the average tax amount shall not be lower than the average tax amount specified above.

五、免税范围。对条例有关免税的具体政策界限，按以下规定掌握执行：

5. The scope of tax exemption. The specific policy for related tax exemptions in the Regulations shall comply with the following provisions：

军事设施用地，应限于部队（包括武警部队，下同）省、自治区、直辖市以上指挥防护工程，配置武器、装备的作战（情报）阵地，尖端武器作战、试验基地，军用机场，港口（码头），设防工程，军事通信台站、线路，导航设施，军用仓库，输油管线，靶场、训练场，营区、师（含师级）以下军事机关办公用房，专用修械所和通往军事设施的铁路、公路支线。部队非军事用途和从事非农业生产经营占用耕地，不予免税。

The land used for military facilities shall be limited to the commanding and protective works at the provincial， autonomous region and municipality above of the armed forces （including armed police， sic passim）， campaign （intelligence） positions equipped with weapons and devices， campaign and test bases for advanced weapons