Article 1 According to the provisions of the Provisional Regulations of the People's Republic of China on Farmland Occupation Tax issued by the State Council, and combined with the actual situation in our province, these implementation measures are formulated. Article 2 All units and individuals who occupy cultivated land for building houses or engage in other non-agricultural construction in our province shall pay cultivated land occupation tax in accordance with these Measures. Article 3 The farmland occupation tax shall be calculated according to the actual farmland area occupied by taxpayers, and shall be levied at one time according to the prescribed tax amount. Article 4 The term "cultivated land" as mentioned in these Measures refers to the land where crops are planted, including paddy fields, dry land, vegetable fields and gardens, and fish ponds are also regarded as cultivated land. Article 5 The term "non-agricultural construction" as mentioned in these Measures refers to all constructions except wells, culverts, dams, ponds, ditches, reservoirs and other farmland water conservancy facilities that directly serve agricultural production, rural roads, farmland shelterbelts, nurseries, returning farmland to forests, grazing and fishing. Article 6 According to the per capita cultivated land quantity and economic situation in all parts of the province, the average tax amount of cities and counties (districts) is approved as follows:

Average tax amount of cities and counties (yuan/square meter) Average tax amount of cities and counties (yuan/square meter) Nanchang 4.5 Leping 4.5 Newly built 4.5 Jingdezhen urban area 5.5 Jinxian 4.5 Pingxiang 5.5 Anyi 4.5 Jiujiang 4.5 Wan Li 4.5 Xiushui 3.5 Nanchang suburb 6.5 Duchang 4 cities and counties (yuan/square meter) Average tax amount of cities and counties (yuan/square meter) Wuning 4 Huichang 4 Ruichang 4.5 Shangyou 4 Hukou 4 Anyuan 4 Yongxiu 4.5 Longnan 4 Xing Zi 4 Shicheng 3.5 Pengze 4.5 Dayu 4.5 Dean 4.5 Xunwu 4 Jiujiang Lushan 5.5 Chongyi 4.5 Xinyu Yushui 5.5 Dingnan 4 Fenyi 4.5 Quannan 4.5 yingtan Yuehu 5.5 Yichun 5.5 yujiang county 4 Qingjiang 4.5 Guixi 4 Fengcheng 4.5 Ganzhou 5.5 Gaoan 4. 5 Du Yu 4 Fengxin 4.5 Ningdu 3.5 Yifeng 4.5 Xinfeng 4.5 Jing 'an 4.5 Xingguo 4 Tonggu 4.5 Ruijin 4 Shangrao 5.5 Average City and County Tax (Yuan/m2) Shangrao 4 Lotus 3.5 Boyang 4 Xiajiang 4 Yugan 4 Ninggang 3.5 Guangfeng 4 Jinggangshan 4 Yushan 4.5 Fuzhou 5.5 Lead Mountain 4.5 Linchuan 4.5 Wuyuan 4.5 Chongren 40,000 years 4 Cheng Nan 4.

The people's governments of cities and counties (districts) shall, according to the specific conditions of each township, stipulate the applicable tax amount of each township and report it to the Provincial Department of Finance for the record. City, county (District) for the average tax amount of villages and towns shall not be lower than the average tax amount approved by the province. Seventh administrative villages with per capita arable land less than half of the applicable tax can be appropriately increased, but the maximum amount shall not exceed 50% of the applicable tax. The specific increase ratio shall be determined by the people's governments of cities and counties (districts). Eighth the following approved requisition of cultivated land shall be exempted from farmland occupation tax:

1. Troops at or above the provincial level (including the Armed Police Force, the same below) command protection projects, combat (intelligence) positions equipped with weapons and equipment, combat and test bases for sophisticated weapons, military airports, ports (docks), fortification projects, military communication stations, lines, navigation facilities, military warehouses, oil pipelines, shooting ranges, training grounds, and military organs below the division level.

Two, railway lines (including local railways, the same below) and the provisions on both sides of the land, along the station and loading and unloading yard, warehouse land;

3. Runways, aprons, necessary open spaces, terminal buildings, towers and radar facilities in civil airports;

Four, the national material reserve department of explosives warehouse and land must ensure safety;

5. Land for teaching buildings, laboratories, playgrounds, libraries, offices, dormitories and canteens in full-time universities and primary and secondary schools (including schools run by government agencies, military units, enterprises and institutions);

Six, hospitals (including staff hospitals, health centers, medical stations, clinics) land;

Seven, kindergartens, homes for the elderly land;

Eight, victims, refugees and reservoir immigrants housing land;

Nine, funeral home, crematorium land;

10. Sino-foreign joint ventures, Chinese-foreign cooperative enterprises and wholly foreign-owned enterprises established by foreign investors in this province. Article 9 The expropriation and occupation of cultivated land by the following units and individuals are not exempt from tax:

1. The army and land are used for non-agricultural production and management for non-military purposes;

2. Land for freight yards, warehouses, guest houses and dormitories outside the railway line;

3. Land for special railway lines of factories and mines;

Four, staff night schools, classes, training centers, correspondence schools, nursing homes and other land;

5. Land for water conservancy projects mainly for power generation or tourism. Tenth rural residents (referring to agricultural registered permanent residence residents, including fishermen and herdsmen) occupy cultivated land to build their own houses, and the deed tax shall be levied by half according to the regulations.

Urban residents (non-agricultural registered permanent residence residents) who occupy cultivated land for new houses or rural residents and households who occupy cultivated land for non-agricultural production shall be subject to full farmland occupation tax. Article 11 If it is really difficult for families of rural revolutionary martyrs, disabled revolutionary servicemen, widowed farmers, and farmers in old revolutionary areas, ethnic minority areas and remote and poor mountainous areas to pay taxes on new houses within the prescribed land use standards, taxpayers may apply for tax reduction or exemption upon examination and approval by the local township people's government and the county-level people's government.

The old revolutionary base areas mentioned in this article shall be demarcated by townships in accordance with the standards stipulated by the Ministry of Civil Affairs, the Ministry of Finance and the province.