Measures of Beijing Municipality for the Implementation of the Interim Regulations of the People’s Republic of China on Farmland Occupation Tax.
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LEX-FAOC140807
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These Measures are formulated in accordance with the Interim Regulations of the People’s Republic of China on Farmland Occupation Tax.Entities and individuals who use farmland for house building or non-agricultural construction shall pay farmland occupation tax (art.2). The land administration department shall issue the certificate of approval of land use for construction on the basis of the farmland occupation tax payment proof or the tax reduction or exemption proof, and other relevant documents of the tax payer (art.8).The relevant rules and procedures are given in the Text.
Implements: Interim Regulation of the People's Republic of China on Farmland Occupation Tax. (2007-12-01)
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