1. The applicable tax amount of farmland occupation tax is determined by counties (cities, districts), and it is divided into seven grades: 45 yuan/m2, 30 yuan/m2, 25 yuan/m2, 20 yuan/m2, 18 yuan/m2, 15 yuan/m2 and 18 yuan/m2.

The specific applicable tax amount of farmland occupation tax in counties (cities, districts) shall be implemented in accordance with the Table of Applicable Tax Amount of Farmland Occupation Tax in Shanxi Province attached to this decision. Second, if agricultural land such as garden, woodland, grassland, farmland water conservancy land, aquaculture water surface and fishery water area is occupied to build buildings and structures or engage in non-agricultural construction, farmland occupation tax shall be levied according to the standard of farmland occupation. Three. This decision shall come into force on September 1 day, 1965.

Attachment: Table of Applicable Taxes for Farmland Occupation Tax in Shanxi Province

Attachment:

Table of Applicable Tax Amount of Farmland Occupation Tax in Shanxi Province

suit

amount of tax

Districts I, II, III, IV, VI and VII 45 yuan/m2 30 yuan/m2 25 yuan/m2 20 yuan/m2 18 yuan/m2 15 yuan/m2 xiaodian district, Taiyuan, yingze district, Xinghualing District, Jiancaoping District, Wanbailin District, Qingxu County, Jinyuan District and Datong. Youyu County, Yuci District, Jinzhong Jiexiu City, Taigu County, Zuoquan County, Pingyao County, Xiyang County, Qixian County, Lingshi County, Yuncheng Salt Lake District, Shouyang County, Yushe County, heshun county City, Linyi County, Hejin City, Jishan County, Jiangxian County, Wanrong County, Pinglu County, Xinjiang County and Yuanyuan County. Yaodu District, Linfen, Pianguan County, Hongtong County, houma city, Quwo County, Yicheng County, Xiangfen County, Jixian County, Xixian County, Fenxi County, Anze County, Fushan County, Daning County, Yonghe County, lishi district City, Lvliang, Wenshui County, Jiaocheng County, Zhongyang County, Liulin County, xiaoyi city, Linxian County, Fenyang City, and so on.