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]