叮！您有一份《耕地占用税说明书》待查收

Group 1 - The article defines taxpayers in China as individuals or entities that occupy agricultural land for non-agricultural construction, regardless of whether the land use was approved or not [2] - Tax is required when agricultural land is used for non-agricultural purposes, including damage caused by excavation, subsidence, or pollution [3] - Certain situations are exempt from taxation, such as using agricultural land for water conservancy facilities or agricultural production facilities [3][4] Group 2 - The tax amount is calculated using the formula: Tax Payable = Taxable Land Area × Local Applicable Tax Rate [6] - Special reminders include a 150% increase in tax for occupying basic farmland and a potential reduction of up to 50% for other types of agricultural land [6] - Regions with per capita farmland below 0.5 mu may increase the applicable tax rate by up to 50% based on local economic conditions [6] Group 3 - The government has established various tax exemption policies to support public welfare and key construction projects, including full exemptions for military facilities and educational institutions [7] - Tax reductions are available for infrastructure projects like railways and highways, with a preferential tax rate of 2 yuan per square meter [7] - Tax refunds can be applied for if land is restored to agricultural use within specified timeframes after damage [7] Group 4 - Tax payment is due within 30 days of receiving land use notification or recognition of actual occupation [7] - Taxes must be paid at the local tax authority where the agricultural land is located [7] - If land use changes and no longer qualifies for exemptions, taxpayers must pay the owed taxes within 30 days [7]