Farmland Occupation Tax Declaration

1. Farmland Occupation Tax Return (2 copies)

2. One original ID card of the handling person (to be returned after verification)

3. Under any of the following circumstances, relevant materials shall also be provided:

(1) If the occupation of the taxable land is approved, one photocopy of the approval document on changing the use of the agricultural land or one photocopy of the approval document on the temporary occupation of farmland shall also be provided.

(2) If occupation of the taxable land is not approved, one photocopy of relevant documentation of actual land occupation shall be provided.

1. Office hours

Immediate processing

2. Locations

1. Taxpayer service center (venue)

For the address of the taxpayer service center of each district (region), please visit the following website and refer to the map:

http://beijing.chinatax.gov.cn/bjsat/mapNew/mapNew.html

2. Beijing Municipal Electronic Taxation Service

https://etax.beijing.chinatax.gov.cn/xxmh/html/index.html

3. Fees

Free of charge

4. Processing agencies

Competent tax authorities

1. The documents and forms can be found and downloaded in the "Download Center" section of the website of tax bureaus of provinces (or autonomous regions, or municipalities directly under the central government or municipalities with independent planning authority) or collected from the taxpayer service centers.

2. If any document provided by the taxpayer is a copy, it shall be marked with "consistent with the original" and signed or stamped.

3. Electronic signatures used by taxpayers that meet the conditions stipulated in the Electronic Signature Law shall have the same legal effect as handwritten signatures or seals.

4. The failure of taxpayers to file tax returns and submit taxation information within the prescribed time limit will affect the results of their tax credit evaluation, and the taxpayers in question shall bear corresponding legal responsibilities in accordance with the relevant provisions of the Law of the People's Republic of China on the Administration of Tax Collection.

5. If occupation of the taxable land is approved, the obligation to pay the farmland occupation tax occurs on the day when the taxpayer receives the written notice from the competent department of natural resources on going through the formalities of occupying farmland; if occupation of the taxable land is not approved, the obligation to pay the farmland occupation tax occurs on the day when the taxpayer actually occupies the farmland, as determined by the competent department of natural resources.

The tax liabilities for damage caused to farmland due to excavation, mine cave-ins, waste dumping and pollution etc. occurs on the day when the departments of natural resources, agriculture and rural areas, and other relevant departments affirm damage to the farmland; when the taxpayer changes the original use of the occupied land, the tax obligation to pay farmland occupation tax again occurs on the day of change of use, which falls into two categories: (1) If the change of use is approved, the date of receiving the approval document is the time when obligation to pay the tax occurs; (2) If the change of use is not approved, the obligation to pay the farmland occupation tax occurs on the day when the taxpayer changes the original use of the occupied land, as determined by the competent department of natural resources. Taxpayers shall, within 30 days from the date of occurrence of tax obligation, file and pay the farmland occupation tax at the place where the farmland or other agricultural land is located.

6. If farmland is being occupied to build farmland water conservancy facilities, the farmland occupation tax shall not be levied. For the occupation of gardens, woodlands, grasslands, the lands for farmland irrigation and water conservancy, the lands and waters for aquaculture, beaches in fishery waters and other agricultural land to construct production facilities that directly serve agricultural production, the farmland occupation tax shall not be levied.

7. The competent department of natural resources shall issue an approval of developable land on the basis of receiving the farmland occupation tax payment certificate, or tax exemption certificate and other relevant documents.