Core Viewpoint - The article discusses the implementation of the "Land Occupation Tax Law" in China, which aims to regulate land use, enhance land management, and protect arable land, effective from September 1, 2019 [2]. PART.01 Tax Reduction Standards - The tax for occupying arable land for transportation facilities such as railways, highways, airports, ports, waterways, and water conservancy projects is reduced to 2 yuan per square meter [2]. PART.02 Tax Reduction Scope - The tax reduction applies to specific types of transportation facilities, including: - Railways: Excludes dedicated railways and specific structures [5]. - Highways: Includes approved national, provincial, county, and rural roads [5]. - Airports: Limited to approved civil airports for aircraft operations [5]. - Ports: Applies to approved ports for ship access and cargo handling [5]. - Waterways: Covers safe navigation channels in various water bodies [5]. - Water Conservancy Projects: Includes approved projects for flood control, irrigation, and water resource protection [5]. PART.03 Enjoyment Method - Taxpayers must self-assess eligibility for tax reductions, submit applications, and retain relevant documentation for verification [6]. PART.04 Change of Land Use - If the land use changes and no longer qualifies for tax reduction, taxpayers must pay the applicable tax based on the local rate, with obligations arising on the date of change [7]. PART.05 Policy Basis - The article clarifies that facilities like service areas along highways do not qualify for the reduced tax rate of 2 yuan per square meter [9].

PART. 0 1 减税标准 根据《中华人民共和国耕地占用税法》第七条第二款规定，铁路线路、公路线路、飞机场跑道、停机坪、港口、航道、水 利工程占用耕地， 减按每平方米二元 的税额征收耕地占用税。 PART. 0 2 占用耕地建设交通运输设施需要缴纳耕地占用税吗？ 需要，不过 部分符合条件的交通运输设施占用耕地可以享受耕地占用税减征优惠 。下面，我们一起 来了解一下相应的优惠政策吧！ 减税范围 点击查看大图 ↓↓↓ | 交通运输 设施种类 | 减税范围 | 不包括 | | --- | --- | --- | | | 限于铁路路基、桥梁、涵洞、隧道及其按照规 | 专用铁路和铁路专用线 占用耕地的,按照当地 | | 铁路线路 | 定两侧留地、防火隔离带。 | 适用税额缴纳耕地占用 | | | | 税。 | | | 限于经批准建设的国道、省道、县道、乡道和 | 专用公路和城区内机动 | | | 属于农村公路的村道的主体工程以及两侧边 | 车道占用耕地的,按照 | | 公路线路 | 沟或者截水沟。具体包括高速公路、一级公路、 | 当地适用税额缴纳耕地 | | | 二级公路、三级公路、四级公路和等外公路的 | 占用税。 ...