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【政策解读】交通运输设施减征耕地占用税优惠政策
蓝色柳林财税室·2025-08-23 01:43

Core Viewpoint - The article discusses the implementation of the Farmland Occupation Tax Law in China, which took effect on September 1, 2019, aimed at regulating land use and protecting arable land. It outlines the tax obligations for individuals and entities occupying farmland for non-agricultural construction and details the tax reduction policies applicable to certain transportation infrastructure projects [1][5]. Tax Reduction Policies - The article specifies that certain transportation facilities, such as railway lines, highways, airports, ports, and waterways, can enjoy reduced farmland occupation tax rates. For example, the tax is reduced to 2 yuan per square meter for eligible projects [1][2]. - The tax reduction applies to specific types of infrastructure, including: - Railway lines limited to approved constructions like roadbeds and bridges [2] - Highways that include various classifications such as national and provincial roads [2] - Airports designated for civil aviation [2] - Ports for ship docking and cargo handling [2] - Waterways for safe navigation [2] - Water conservancy projects approved by local authorities [2] Application Process - Taxpayers are responsible for self-assessing their eligibility for tax reductions and must submit applications to enjoy these benefits. They are also required to retain relevant documentation for verification [3]. Change of Land Use - If a taxpayer changes the use of the land from a reduced or exempt status, they must pay the applicable farmland occupation tax based on the local tax rate. The obligation to pay arises on the day the use is changed, with a 30-day window to report and pay the tax [4]. Policy References - The article cites several official documents that provide the legal framework for the Farmland Occupation Tax Law and its implementation, including announcements from various government departments [5].