Data shows that the global farmland area is currently showing a trend of slight growth. But in China, the situation is rather severe: the farmland area not only has not grown, but is still shrinking.

Therefore, in recent years, China has frequently introduced policies on farmland protection. A series of policies such as returning farmland to forest and the balance of occupied and compensated farmland are all aimed at protecting farmland resources. However, the phenomenon of occupying farmland still exists. The "plastic greenhouse houses" that the state cracked down on strictly some time ago are a typical case.

The "Farmland Occupation Tax Law of the People's Republic of China (Draft)" was recently issued

In fact, the farmland occupation tax is not a new tax; it has existed for a long time. The key is how to enforce it effectively. This latest draft further clarifies the specific implementation plan for the farmland occupation tax.

How is the farmland occupation tax collected?

In which situations must the tax be paid?Occupying agricultural landto build houses, or occupying agricultural landfor non-agricultural construction, all require the collection of the farmland occupation tax (including garden land, forest land, grassland, farmland water conservancy land, aquaculture water surface, and fishery water areas and tidal flats).

Tax collection standards: With county-level administrative regions as the unit, according to differences in per capita farmland area, they are divided into 4 tiers. The first tier10-50 yuan/sq m; the second tier8-40 yuan/sq m; the third tier6-30 yuan/sq m; the fourth tier5-25 yuan/sq m. The tax is collected in a lump sum according to the occupied area and the applicable tax amount.

The applicable tax amount is to be studied and determined by each province and city, but it must not be lower than the average tax amount stipulated by the State Council. For occupation of basic farmland, the tax amount should be increased by 50% on the corresponding basis.

The following situations may be exempt from tax：

Occupying farmland to build farmland water conservancy facilities;

Military facilities occupying farmland;

Schools and kindergartens occupying farmland;

Medical institutions and social welfare institutions occupying farmland;

Rural family members of martyrs, disabled military personnel, and rural residents with living difficulties who truly have difficulty paying the farmland occupation tax;

Farmers who relocate with approval and occupy farmland to build houses but do not exceed the area of the original homestead (if the area of the original homestead is exceeded, the excess portion may be taxed at half rate);

For temporary occupation, if the conditions for cultivation are restored within 1 year from the date of expiration of the occupation period, the tax already paid shall be fully refunded.

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