谁是纳税人？ 01 简单来说，就是在咱们中国境内，占用 耕地 、园地、林地、草地、农田水利用地、养殖水面、渔业水域滩涂以及其 他农用地来建设建筑物、构筑物或者从事其他非农业建设的单位和个人。无论是经批准的（建设用地人或用地申请人为纳 税人），还是未经批准的（实际用地人为纳税人），都需要履行纳税义务。 什么情况下需要缴纳？ 02 只要您占用了上述农用地进行非农业建设，就需要缴纳耕地占用税。特别注意， 因挖损、塌陷、压占、污染等导致耕 地损毁，也视同非农业建设，同样需要纳税。 欢迎扫描下方二维码关注： 哪些情形不征税？ 03 情形一：占用耕地建设农田水利设施的。 情形二：占用园地、林地、草地、农田水利用地、养殖水面、渔业水域滩涂以及其他农用地建设直接为农业生产服务 的生产设施的。 切记，这是为了保障农业生产本身，改变了用途就不适用了哦。 如何计算税额？ 04 公式很简单： 应纳税额 = 应税土地面积 × 当地适用税额。 但有几种"特别提醒"： 1.占用基本农田：后果很严重，税额要加征150%！ 2.占用其他耕地（如园地、林地等）：税额可以适当降低，但最多不超过50%。 3.人均耕地低于0.5亩的地区：省、自治区、 ...

Core Viewpoint - The article discusses recent tax policies aimed at supporting housing rental enterprises and small businesses, highlighting specific tax reductions and exemptions that can benefit these sectors [7][8][9]. Group 1: Housing Rental Tax Policies - For enterprises, social organizations, and other entities renting housing to individuals or specialized housing rental companies, a reduced property tax rate of 4% is applicable [7]. - Housing rental enterprises renting out affordable rental housing, after obtaining project recognition, will benefit from the same VAT policies as outlined for general housing rental [8]. Group 2: Support for Small and Micro Enterprises - From January 1, 2023, to December 31, 2027, small-scale VAT taxpayers, small and micro-profit enterprises, and individual businesses will see a 50% reduction in resource tax (excluding water resource tax), urban maintenance and construction tax, property tax, urban land use tax, and stamp duty (excluding securities transaction stamp duty) [8]. Group 3: Tax Policies for Technology Incubators - National and provincial technology incubators, university science parks, and state-registered maker spaces will be exempt from property tax and urban land use tax for properties used for incubation services [9]. - Income derived from providing incubation services to incubated entities will also be exempt from VAT [9].

Core Viewpoint - The article discusses the policies related to tax exemptions for new energy vehicles and the procedures for VAT deductions and refunds for taxpayers, emphasizing the importance of compliance with tax regulations and the benefits available for specific services and purchases [4][5][7]. Group 1: New Energy Vehicle Tax Policies - The article defines new energy vehicles eligible for vehicle purchase tax exemptions, including pure electric vehicles, plug-in hybrid vehicles, and fuel cell vehicles, as per the technical requirements set by relevant authorities [4]. - The announcement from the Ministry of Finance, State Taxation Administration, and Ministry of Industry and Information Technology outlines the continuation and optimization of vehicle purchase tax exemption policies for new energy vehicles [7]. Group 2: VAT Deductions and Refunds - Taxpayers purchasing domestic air and railway passenger transport services can confirm the use of electronic tickets for VAT deductions through the electronic invoice service platform [4]. - Taxpayers who have returned all previously refunded VAT credits can continue to deduct input VAT when filing their VAT returns, as per the regulations outlined in the announcement [5]. - The article clarifies that VAT refunds can be processed for overpaid taxes resulting from sales discounts or returns, with specific procedures for both general and simplified tax calculation methods [5].

Core Viewpoint - The article discusses the implications of tax regulations and the importance of compliance in business operations, highlighting the risks associated with tax evasion practices such as issuing false invoices [4]. Group 1: Tax Regulations - Small-scale taxpayers are exempt from value-added tax if their monthly sales do not exceed 100,000 [3]. - The article references the "Invoice Management Measures" of the People's Republic of China, which prohibits the issuance of false invoices and outlines penalties for violations, including fines ranging from 50,000 to 500,000 for amounts exceeding 10,000 [4]. Group 2: Compliance and Integrity - The importance of long-term business operations through compliance and honest tax payment is emphasized, suggesting that businesses should avoid engaging in practices that could lead to legal repercussions [4].

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]

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]

Core Viewpoint - The article discusses the tax policies related to the occupation of arable land in China, including tax exemptions, reductions, and the legal framework governing these policies [8]. Tax Exemption Policies - Exemptions apply to military facilities, schools, kindergartens, social welfare institutions, and medical institutions occupying arable land [5] - Rural residents approved for relocation can build new residences on arable land, provided the area does not exceed the original homestead size [5] - Special provisions exist for the families of martyrs, disabled soldiers, and low-income rural residents to build new homes within specified land use standards [5] Tax Reduction Policies - A reduction of 2 yuan per square meter is applicable for arable land occupied by railway lines, highways, airports, ports, and water conservancy projects [6] - Rural residents can also benefit from a 50% reduction in the arable land occupation tax when building new residences within the prescribed land use standards [6] Tax Payment Timeline - The tax obligation arises on the day the taxpayer receives written notification from the natural resources authority regarding the occupation of arable land [7] - Taxpayers must declare and pay the arable land occupation tax within 30 days from the date the tax obligation occurs [7] Legal Basis - The policies are based on the "Law of Arable Land Occupation Tax of the People's Republic of China" [8]

Core Viewpoint - The article discusses the regulations and procedures for the payment of arable land occupation tax in China, detailing the responsibilities of taxpayers and the process for tax declaration and payment [3][4][5]. Group 1: Taxpayer Responsibilities - Taxpayers for arable land occupation tax include units or individuals occupying arable land for non-agricultural construction, who are required to pay the tax according to the law [3]. - For approved occupation of arable land, the taxpayer is the entity specified in the land conversion approval document [4]. - If the approval document does not specify the construction entity, the taxpayer is the land application entity, which may include local government departments [4]. Group 2: Tax Calculation and Declaration - The arable land occupation tax is based on the actual area of arable land occupied, and the tax is collected in a one-time payment according to the applicable tax rate [5]. - Taxpayers must collect detailed tax source information before declaring and paying the arable land occupation tax [6]. - The tax declaration process involves using the "Property and Behavior Tax Declaration Form" and can be completed through the electronic tax bureau [7]. Group 3: Tax Source Information Collection - There are two methods for collecting tax source information: confirmation-based declaration and form-filling declaration [19][32]. - In the confirmation-based declaration, taxpayers can add tax sources directly through the electronic tax system [19]. - The form-filling method requires taxpayers to select the arable land occupation tax source details from the tax declaration form and input the necessary information [32]. Group 4: Submission and Payment - After completing the tax source information collection, taxpayers must save and submit the information to finalize the tax declaration [17][28]. - The article provides a detailed step-by-step guide for both methods of tax source collection and submission, ensuring compliance with tax regulations [19][32].

Group 1 - The core viewpoint emphasizes the importance of green taxation as a policy tool to encourage and guide people towards sustainable production and living practices [1] - The green tax system in China has been continuously improved, forming a comprehensive framework that includes various taxes such as environmental protection tax, resource tax, and cultivated land occupation tax, covering five major aspects: resource extraction, production, circulation, consumption, and emissions [1] - The Environmental Protection Tax Law is the first dedicated tax law in China aimed at promoting ecological civilization, with a tax system designed to encourage pollution reduction through a "more discharge, more pay; less discharge, less pay; no discharge, no pay" approach [1] Group 2 - Resource tax serves as a protective measure for natural resources, covering 164 tax items that include all discovered mineral types and salt, such as crude oil, natural gas, coal, and iron [2] - Other taxes like value-added tax, consumption tax, and corporate income tax also play significant roles in promoting green development, with measures such as VAT exemptions for green products and higher consumption taxes on polluting or high-energy-consuming products [2]