一图了解｜耕地占用税小知识

Core Viewpoint - The article discusses the tax policies related to the occupation of arable land in China, including tax exemptions, reductions, and the legal framework governing these policies [8]. Tax Exemption Policies - Exemptions apply to military facilities, schools, kindergartens, social welfare institutions, and medical institutions occupying arable land [5] - Rural residents approved for relocation can build new residences on arable land, provided the area does not exceed the original homestead size [5] - Special provisions exist for the families of martyrs, disabled soldiers, and low-income rural residents to build new homes within specified land use standards [5] Tax Reduction Policies - A reduction of 2 yuan per square meter is applicable for arable land occupied by railway lines, highways, airports, ports, and water conservancy projects [6] - Rural residents can also benefit from a 50% reduction in the arable land occupation tax when building new residences within the prescribed land use standards [6] Tax Payment Timeline - The tax obligation arises on the day the taxpayer receives written notification from the natural resources authority regarding the occupation of arable land [7] - Taxpayers must declare and pay the arable land occupation tax within 30 days from the date the tax obligation occurs [7] Legal Basis - The policies are based on the "Law of Arable Land Occupation Tax of the People's Republic of China" [8]