一文了解耕地占用税

Group 1 - The core viewpoint of the article is to provide a comprehensive understanding of the Land Occupation Tax in China, including its taxpayers, tax calculation basis, and tax obligations [4][8][15] Group 2 - Taxpayers of the Land Occupation Tax include units and individuals who occupy arable land for construction or non-agricultural purposes, as stipulated by the Land Occupation Tax Law [4][5] - Temporary occupation of arable land for construction or geological exploration is subject to the tax, but full refunds are available if the land is restored within one year [7][8] - The tax is calculated based on the actual area of arable land occupied, with the formula: Tax Payable = Area Occupied (sqm) × Applicable Tax Rate [9][10] Group 3 - The applicable tax rates vary by region, with average rates ranging from 12.5 yuan/sqm in some provinces to 45 yuan/sqm in Shanghai [13] - The tax obligation arises on the day the taxpayer receives written notification from the natural resources authority regarding the occupation of arable land [15][17] - If the land use is changed, the tax obligation occurs on the day of the change, with specific conditions for approved and unapproved changes [15][17]