Announcement of the State Administration of Taxation on matters concerning the Administration of the

Notice of the State Administration of Taxation No. 30, 2019

Note: The Cultivated Land Occupation Tax Return shall be abolished. See also: Notice of the State Administration of Taxation on Matters Related to Degenerate Tax Declaration (Notice No. 9, 2021 of the State Administration of Taxation).

In order to implement the Cultivated Land Occupation Tax Law of the People's Republic of China (hereinafter referred to as the Cultivated Land Occupation Tax Law) and the Implementation Measures of the Cultivated Land Occupation Tax Law of the People's Republic of China (hereinafter referred to as the Implementation Measures) and standardize the administration of the Cultivated Land Occupation Tax collection, the relevant matters are hereby announced as follows:

1. The cultivated land occupation tax shall be calculated on the basis of the area of land actually occupied by the taxpayer that falls within the scope of the cultivated land occupation tax (hereinafter referred to as "taxable land"), and shall be taxed according to the local applicable tax amount of the taxable land, and shall be levied on a one-time basis.

The calculation formula of cultivated land occupation tax is: tax payable = taxable land area × applicable tax amount.

The taxable land area includes the approved occupation area and the unapproved occupation area in square meters.

Local applicable tax refers to the current applicable tax amount of the county administrative region where the taxable land is located as decided by the Standing Committee of the people's Congress of the province, autonomous region or municipality directly under the Central Government.

In accordance with Article 6 of the Cultivated Land Occupation Tax Law, the calculation formula for levying the cultivated land occupation tax at a rate of 150 percent is as follows: tax payable = taxable land area × applicable tax amount × 150 percent.

3. In accordance with the provisions of the Cultivated Land Occupation Tax Law and the Measures for Implementation, part of the items exempted or reduced from the Cultivated Land occupation tax shall be implemented according to the following aspects:

(1) The military installations exempted from duty refer to the buildings, sites and equipment listed in Article 2 of the Law of the People's Republic of China on the Protection of Military Installations. It specifically includes: command organs, ground and underground command engineering, operational engineering; Military airports, ports and docks; Camp, training ground, testing ground; Military caverns and warehouses; Military communication, reconnaissance, navigation and observation stations, surveying, navigation and navigation AIDS marks; Special military road and railway lines, military communication and power transmission lines, military oil and water pipelines; Border and coastal defense control facilities; Other military installations as prescribed by The State Council and the Central Military Commission.

(2) Tax-exempt social welfare institutions refer to places that are registered in accordance with the law to provide care, rehabilitation and trustement services for the elderly, disabled persons, minors and vagabonds and beggars with no means of life.

Old-age service institutions refer to social welfare institutions for the elderly that provide care, rehabilitation, trusteeship and other services for the elderly. It includes social welfare homes for the aged, nursing homes (or homes for the aged), apartments for the aged, nursing homes, nursing homes for the aged, nursing homes for the aged, nursing homes for the aged, service centers for the aged, etc.

Service institutions for persons with disabilities refer to social welfare institutions that provide maintenance, rehabilitation and trusteeship services for persons with disabilities. Specifically, they include social welfare institutions that provide assistive devices for rehabilitation and functional compensation for persons with physical, intellectual, visual, hearing, language and mental disabilities, conduct rehabilitation treatment and rehabilitation training, and undertake education, maintenance and trusteeship services.

Child welfare institutions refer to children's social welfare service institutions that provide care, rehabilitation, medical treatment, education and trustement services for orphaned, abandoned and disabled children. Specifically, it includes children's welfare homes, social welfare homes, SOS Children's villages, orphan schools, rehabilitation centers for disabled children, and community special teaching classes.

Social relief institutions refer to relief and management institutions that provide services such as searching for relatives, medical treatment, education for minors and leaving stations for homeless and beggars who have no means to live. Specifically, it includes special institutions such as rescue management stations and juvenile rescue and protection centers established by people's governments at or above the county level.

(3) The term "tax-exempt medical institutions" refers to the places and supporting facilities specialized in disease diagnosis and treatment within the medical institutions established with the approval of the administrative departments of health of the people's governments at or above the county level.

(4) The road lines for tax reduction refer to the main works of national roads, provincial roads, county roads, township roads and village roads belonging to rural roads and the two side ditches or water cutting ditches approved for construction. Specifically, it includes the main works of expressways, first grade highways, second grade highways, third grade highways, fourth grade highways and other external highways and two side ditches or water cut ditches.

4. According to the provisions of Article 8 of the Cultivated Land Occupation Tax Law, if the taxpayer changes the original use of the land and needs to pay the cultivated land occupation tax, the time of tax payment obligation shall be the day of the change of use. Specifically, if the change of use is approved, the time of tax payment obligation shall be the day on which the taxpayer receives the approval document. Where the use of the land is changed without approval, the time of tax liability shall be the day on which the competent department of natural resources determines that the taxpayer has changed the original use of the land.

For TAXPAYERS who occupy taxable land without approval, the time of tax liability shall be the day on which the competent department of natural resources determines the actual land occupied.

Vi. The cultivated land occupation tax shall be subject to a unified national tax return form (see annex).

7. Taxpayers of Cultivated land occupation tax shall, when filing tax returns according to law, fill in the Tax Return of Cultivated Land Occupation Tax and submit the following materials according to the different circumstances of taxable land occupation:

(1) Photocopy of the approval document for the conversion of agricultural land;

(2) a copy of the approval document for temporary occupation of cultivated land;

(3) For those who occupy taxable land without approval, copies of relevant certification materials for the actual occupation of land shall be provided.

Among them, item (1) and item (2), where the approval document information submitted by the taxpayer can be obtained through the government information sharing, the taxpayer only needs to provide the name, document number, code and other information of the above materials for query and verification, and does not submit copies of the materials.

After RECEIVING THE TAXPAYER'S DECLARATION MATERIALS, THE competent TAX AUTHORITIES shall EXAMINE WHETHER THE materials are complete, whether they conform to the legal form, whether the content is complete, and whether the logical relationship between the items is consistent. Timely acceptance without error; The audit found a problem on the spot one-time notification should be corrected or refused to accept the reason.

9. The exemption and reduction of cultivated land occupation tax shall be conducted in the mode of "self-identification, declaration and enjoyment, and retention of relevant information for future reference". Taxpayers shall decide on their own whether they meet the preferential conditions according to the provisions of the policy. If they meet the conditions, the taxpayers shall declare to enjoy the tax preferential treatment and keep the relevant information for future reference. Taxpayers shall bear legal responsibility for the authenticity and legality of the retained materials.

Taxpayers who meet the requirements for reduction or exemption of cultivated land occupation tax shall retain the following materials:

(1) Documents certifying the occupation of taxable land by military installations;

(2) Materials evidenting the occupation of taxable land by schools, kindergartens, social welfare institutions and medical institutions;

(3) Documents certifying the occupation of taxable land by railway lines, road lines, airport runways, tarines, ports, waterways and water conservancy projects;

(4) Land occupied by rural residents for building houses and other relevant proof materials;

(5) other evidential materials for the exemption or reduction of cultivated land occupation tax.

10. Where taxpayers apply for tax refund in accordance with the provisions of Article 11 of the Cultivated Land Occupation Tax Law and Article 19 of the Measures for Implementation, they shall provide their identity certificates for verification and submit copies of the following materials:

(1) Tax payment letter and tax payment certificate;

(2) Reclamation acceptance confirmation letter.

11. Where taxpayers and construction land users jointly apply for tax refund in accordance with Article 29 of the Measures, taxpayers and construction land users shall provide their identity certificates for verification and submit copies of the following materials:

(1) The taxpayer shall submit the tax payment letter and the tax payment certificate;

(2) The construction land user shall submit the proof materials that the use of cultivated land complies with the tax exemption provisions.

Xii. This Announcement shall take effect as of September 1, 2019. Notice of the State Administration of Taxation on the Collection and Administration of Agricultural Tax, Animal Husbandry Tax, Cultivated Land Occupation Tax and Deed Tax shall refer to the Implementation of the Law of the People's Republic of China on the Administration of Tax Collection (Guohuofa [2001] No. 110), Notice of the State Administration of Taxation on Issues Related to the Collection and Administration of Cultivated Land Occupation Tax (Guohuofa [2007] No. 129), and the State Administration of Taxation on Customs It shall be repealed at the same time as the Announcement of the Regulations on the Administration of Cultivated Land Occupation Tax (Trial Implementation) (issued by the State Administration of Taxation Announcement No. 2 in 2016 and amended by the State Administration of Taxation Announcement No. 31 in 2018).

This is to announce.

Annex: Cultivated land occupation tax return

State Administration of Taxation

August 30, 2019