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].