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].