法律文本

中華人民共和國耕地占用稅法

Law of the People's Republic on Cultivated Land Occupation

主席令第十八號

Presidential Decree No. 18

《中華人民共和國耕地占用稅法》已由中華人民共和國第十三屆全國人民代表大會常務委員會第七次會議於2018年12月29日通過, 現予公布，自2019年9月1日起施行。

The Law of the People's Republic of China on Cultivated Land Occupation Tax, adopted at the 7th session of the Standing Committee of the 13th National People's Congress of the People's Republic of China on December 29, 2018, is hereby promulgated, effective September 1, 2019.

中華人民共和國主席 習近平

President Xi Jinping

2018年12月29日

December 29, 2018

（2018年12月29日第十三屆全國人民代表大會常務委員會第七次會議通過）

(Adopted at the 7th session of the Standing Committee of the 13th National People's Congress on December 29, 2018)

第一條   為了合理利用土地資源，加強土地管理，保護耕地，制定本法。

Article 1 This Law is enacted in order to make rational use of land resources, strengthen land administration and protect cultivated land.

第二條   在中華人民共和國境內占用耕地建設建築物、構築物或者從事非農業建設的單位和個人，為耕地占用稅的納稅人，應當依照本法規定繳納耕地占用稅。

Article 2 Organisations and individuals that occupy arable land in the People's Republic of China to construct buildings and structures or to engage in non-agricultural development projects shall be taxpayers of arable land occupation tax, and shall pay arable land occupation tax pursuant to the provisions of this Law.

占用耕地建設農田水利設施的，不繳納耕地占用稅。

The occupation of farmland for the construction of irrigation and water conservancy facilities shall not be subject to farmland occupation tax.

本法所稱耕地，是指用於種植農作物的土地。

For purposes of this Law, cultivated land means land used for growing crops.

第三條   耕地占用稅以納稅人實際占用的耕地面積為計稅依據，按照規定的適用稅額一次性征收，應納稅額為納稅人實際占用的耕地面積（平方米）乘以適用稅額。

Article 3 The occupation tax on cultivated land shall be calculated on the basis of the actual area occupied by the taxpayer and shall be subject to a one-time levy in the specified applicable tax amount. The payable tax amount shall be the area of the cultivated land actually occupied by the taxpayer (in square meters) multiplied by the applicable tax amount.

第四條   耕地占用稅的稅額如下：

Article 4 The amounts of the occupation tax for cultivated land shall be as follows:

（一）人均耕地不超過一畝的地區（以縣、自治縣、不設區的市、市轄區為單位，下同），每平方米為十元至五十元；

1. CNY10 to 50 per m2 in places where the per capita area of cultivated land is not more than one mu (a county, an autonomous county, a city not divided into districts or a municipal district shall be hereinafter regarded as a unit).

（二）人均耕地超過一畝但不超過二畝的地區，每平方米為八元至四十元；

2. CNY8 to 40 per m2 in places where the per capita area of cultivated land is between one and two mu; and

（三）人均耕地超過二畝但不超過三畝的地區，每平方米為六元至三十元；

(III) CNY6 to 30 per m2 in places where the per capita area of cultivated land is between 2 and 3 mu.

（四）人均耕地超過三畝的地區，每平方米為五元至二十五元。

(IV) CNY5 to 25 per square meter in places where the per capita area of cultivated land is more than three mu.

各地區耕地占用稅的適用稅額，由省、自治區、直轄市人民政府根據人均耕地面積和經濟發展等情況，在前款規定的稅額幅度內提出，報同級人民代表大會常務委員會決定，並報全國人民代表大會常務委員會和國務院備案。各省、自治區、直轄市耕地占用稅適用稅額的平均水平，不得低於本法所附《各省、自治區、直轄市耕地占用稅平均稅額表》規定的平均稅額。

The applicable tax amount for occupation of cultivated land in each region shall be proposed by the people's government of the province, autonomous region or municipality directly under the Central Government within the tax amount range as stipulated in the preceding paragraph based on the circumstances such as the per capita area of cultivated land and economic development, and shall be reported to the standing committee of the people's congress at the same level for determination and to the Standing Committee of the National People's Congress and the State Council for filing. The average of applicable amounts of the cultivated land occupation tax of a province, autonomous region or municipality directly under the Central Government shall not be lower than the average tax amount stipulated in the Average Tax Amounts of cultivated land occupation Tax of Provinces, Autonomous Regions and municipalities directly under the Central Government attached hereto.

第五條   在人均耕地低於零點五畝的地區，省、自治區、直轄市可以根據當地經濟發展情況，適當提高耕地占用稅的適用稅額，但提高的部分不得超過本法第四條第二款確定的適用稅額的百分之五十。具體適用稅額按照本法第四條第二款規定的程序確定。

Article 5 In regions where the per capita area of cultivated land is less than 0.5 mu, the provinces, autonomous regions and municipalities directly under the Central Government may increase the applicable tax amount for the occupation of cultivated land by an appropriate amount based on the local economic development situation; however, the increased amount shall not exceed 50% of the applicable tax amount as determined in Paragraph 2 of Article 4 of this Law. The specific applicable tax amounts shall be determined pursuant to the procedures stipulated in the second paragraph of Article 4 of this Law.

第六條   占用基本農田的，應當按照本法第四條第二款或者第五條確定的當地適用稅額，加按百分之一百五十征收。

Article 6 Any unit and individual that occupy and use basic farmland shall pay an additional 150 percent of the local applicable tax as determined in the second paragraph of Article 4 or Article 5 of this Law.

第七條   軍事設施、學校、幼兒園、社會福利機構、醫療機構占用耕地，免征耕地占用稅。

Article 7 The occupation of cultivated land by military facilities, schools, kindergartens, social welfare institutions and medical institutions shall be exempted from cultivated land occupation tax.

鐵路線路、公路線路、飛機場跑道、停機坪、港口、航道、水利工程占用耕地，減按每平方米二元的稅額征收耕地占用稅。

The farmland occupied by railways, highways, airport runways, aprons, harbors, waterways and water conservancy projects shall be subject to farmland occupation tax at a reduced tax rate of CNY2 per square meter.

農村居民在規定用地標準以內占用耕地新建自用住宅，按照當地適用稅額減半征收耕地占用稅；其中農村居民經批準搬遷，新建自用住宅占用耕地不超過原宅基地面積的部分，免征耕地占用稅。

Where rural residents use arable land to build new residential housing for their own use within the stipulated land use standards, arable land occupation tax shall be levied at half the local applicable tax amount; in the event that rural residents have obtained approval for relocation, the portion of arable land occupied by newly built residential housing for their own use which does not exceed the area of the original residential land shall be exempted from arable land occupation tax.

農村烈士遺屬、因公犧牲軍人遺屬、殘疾軍人以及符合農村最低生活保障條件的農村居民，在規定用地標準以內新建自用住宅，免征耕地占用稅。

The farm land occupation tax shall be exempted for the building of new houses for self-use by the dependents of rural martyrs, of military personnel who sacrificed in action, of disabled military personnel and of rural residents meeting the minimum living security conditions in rural areas within the prescribed standards for land use.

根據國民經濟和社會發展的需要，國務院可以規定免征或者減征耕地占用稅的其他情形，報全國人民代表大會常務委員會備案。

The State Council may stipulate other circumstances for exemption or reduction of arable land occupation tax based on the needs of national economic and social development and file records with the Standing Committee of National People's Congress.

第八條   依照本法第七條第一款、第二款規定免征或者減征耕地占用稅後，納稅人改變原占地用途，不再屬於免征或者減征耕地占用稅情形的，應當按照當地適用稅額補繳耕地占用稅。

Article 8 In the event that the taxpayer changes the use of the occupied cultivated land and reduction or exemption is no longer applicable due to that change, the taxpayer must pay the amount reduced or exempted under Paragraphs 1 and 2 of Article 7.

第九條   耕地占用稅由稅務機關負責征收。

Article 9 Cultivated land occupation tax shall be collected by tax authorities.

第十條   耕地占用稅的納稅義務發生時間為納稅人收到自然資源主管部門辦理占用耕地手續的書面通知的當日。納稅人應當自納稅義務發生之日起三十日內申報繳納耕地占用稅。

Article 10 The tax payment obligation for farmland occupation tax arises on the date when a taxpayer receives a written notice on going through the formalities for farmland occupation from the competent department of natural resources. A taxpayer shall declare and pay the occupation tax on cultivated land within 30 days as of the date when the tax obligation arises.

自然資源主管部門憑耕地占用稅完稅憑證或者免稅憑證和其他有關文件發放建設用地批準書。

The department in charge of natural resources shall issue an approval document for construction land use based on the receipt of farmland occupation tax or tax-free certificate and other relevant documents.

第十一條   納稅人因建設項目施工或者地質勘查臨時占用耕地，應當依照本法的規定繳納耕地占用稅。納稅人在批準臨時占用耕地期滿之日起一年內依法複墾，恢複種植條件的，全額退還已經繳納的耕地占用稅。

Article 11 A taxpayer temporarily occupying cultivated land due to construction projects or geological surveys shall pay cultivated land occupation tax in accordance with this Law. The farmland occupation tax already paid shall be refunded in full if the farmland is recultivated by the taxpayer in accordance with the law within one year from the date of approval for temporary occupation of the farmland.

第十二條   占用園地、林地、草地、農田水利用地、養殖水面、漁業水域灘塗以及其他農用地建設建築物、構築物或者從事非農業建設的，依照本法的規定繳納耕地占用稅。

Article 12 For the occupation of garden land, forest land, grassland, land for farmland water conservancy, aquaculture waters, tidal flats of fishery waters and other farmland for construction of buildings and structures or for non-agricultural construction, the occupation tax on cultivated land shall be paid in accordance with the provisions hereof.

占用前款規定的農用地的，適用稅額可以適當低於本地區按照本法第四條第二款確定的適用稅額，但降低的部分不得超過百分之五十。具體適用稅額由省、自治區、直轄市人民政府提出，報同級人民代表大會常務委員會決定，並報全國人民代表大會常務委員會和國務院備案。

For occupation and use of agricultural land stipulated in the preceding paragraph, the applicable tax amount may be reasonably lower than the applicable tax amount determined in the locality pursuant to the provisions of the second paragraph of Article 4 of this Law, provided that the reduced amount shall not exceed 50%. The specific applicable tax amounts shall be proposed by the People's Government of the province, autonomous region or centrally-administered municipality, submitted to the Standing Committee of the People's Congress at counterpart level for decision, and filed with the Standing Committee of the National People's Congress and the State Council.

占用本條第一款規定的農用地建設直接為農業生產服務的生產設施的，不繳納耕地占用稅。

Occupation of agricultural land stipulated in the first paragraph of this Article to construct production facilities which serve agricultural production directly shall not be subject to arable land occupation tax.

第十三條   稅務機關應當與相關部門建立耕地占用稅涉稅信息共享機制和工作配合機制。縣級以上地方人民政府自然資源、農業農村、水利等相關部門應當定期向稅務機關提供農用地轉用、臨時占地等信息，協助稅務機關加強耕地占用稅征收管理。

Article 13 The tax authorities shall establish a tax-related information sharing mechanism and work cooperation mechanism with the relevant departments for occupation tax on cultivated land. The natural resources, agricultural and rural, water conservancy and other relevant departments of the local people's governments at or above the county level shall regularly provide the taxation authorities with the information on conversion of agricultural land, temporary occupation of land and other information and assist the taxation authorities in strengthening the administration of collection of occupation tax on cultivated land.

稅務機關發現納稅人的納稅申報數據資料異常或者納稅人未按照規定期限申報納稅的，可以提請相關部門進行複核，相關部門應當自收到稅務機關複核申請之日起三十日內向稅務機關出具複核意見。

In the event that the tax authority discovers any abnormality in the tax declaration data of a taxpayer or a taxpayer fails to file tax returns within the prescribed time limit, the tax authority may request the relevant department to review. The relevant department shall issue review opinions to the tax authority within 30 days after receiving the review application of the tax authority.

第十四條   耕地占用稅的征收管理，依照本法和《中華人民共和國稅收征收管理法》的規定執行。

Article 14 The administration of collection of cultivated land occupation tax shall be subject to this Law and the Law of the People's Republic of China on the Administration of Tax Levying.

第十五條   納稅人、稅務機關及其工作人員違反本法規定的，依照《中華人民共和國稅收征收管理法》和有關法律法規的規定追究法律責任。

Article 15 Where taxpayers, tax authorities and their staff violate the provisions of this Law, they shall be held legally liable in accordance with the Law of the People's Republic of China on the Administration of Tax Levying and relevant laws and regulations.

第十六條   本法自2019年9月1日起施行。2007年12月1日國務院公布的《中華人民共和國耕地占用稅暫行條例》同時廢止。

Article 16 The Law shall come into force as of September 1, 2019. The Provisional Regulations of the People's Republic of China on Arable Land Occupation Tax promulgated by the State Council on 1 December 2007 shall be repealed simultaneously.