一图读懂耕地占用税

Core Viewpoint - The article discusses the regulations and tax implications related to the occupation of arable land, specifically focusing on the land occupation tax and its calculation methods. Group 1: Tax Calculation and Rates - The land occupation tax is calculated using the formula: Tax Payable = Taxable Land Area × Applicable Tax Rate [4] - Tax rates vary based on the amount of arable land per capita, with specific ranges outlined for different thresholds, such as 10-50 yuan for areas with less than 1 mu per capita [3] - In regions where per capita arable land is below 0.5 mu, local governments can increase the applicable tax rate by up to 5% based on economic conditions [3] Group 2: Tax Obligations and Exemptions - The tax obligation arises on the day the taxpayer receives written notification from the natural resources authority regarding land occupation procedures [5] - Exemptions from the land occupation tax include military facilities, schools, and medical institutions, while reduced rates apply to infrastructure projects like railways and airports [5] - Rural residents building self-use homes within specified land standards may have their tax reduced by half [5]