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《耕地占用稅法》今年9月1日起施行，關(guān)于這個稅，這些你都應(yīng)該知道！

2019-06-24 15:14:50 來源：農(nóng)機(jī)網(wǎng)整理發(fā)布 閱讀量：36274 評論

導(dǎo)讀：耕地占用稅是針對非法占用耕地建房或者從事其他非農(nóng)業(yè)建設(shè)的單位以及個人進(jìn)行征稅，征收目的是為了保護(hù)農(nóng)村的耕地和農(nóng)民的利益。這里所稱的耕地，是指用于種植農(nóng)作物的土地。

　　【農(nóng)機(jī)網(wǎng) 熱點(diǎn)關(guān)注】 2018年12月29日，《中華人民共和國耕地占用稅法》經(jīng)第十三屆全國人民代表大會常務(wù)委員會第七次會議通過，將自2019年9月1日起施行。2007年12月1日國務(wù)院公布的《中華人民共和國耕地占用稅暫行條例》同時廢止。

　　什么是耕地占用稅？
 
　　耕地占用稅是針對非法占用耕地建房或者從事其他非農(nóng)業(yè)建設(shè)的單位以及個人進(jìn)行征稅，征收目的是為了保護(hù)農(nóng)村的耕地和農(nóng)民的利益。這里所稱的耕地，是指用于種植農(nóng)作物的土地。
 
　　哪些情況需要繳納耕地占用稅？
 
　　需要繳納耕地占用稅的情況大致有三種：
 
　　一是私自改變耕地性質(zhì)的人；
 
　　二是違規(guī)占用耕地建房的人；
 
　　三是在耕地上從事其他非農(nóng)建設(shè)的人。
 
　　《中華人民共和國耕地占用稅法》中明確提出，在我國境內(nèi)占用耕地建設(shè)建筑物、構(gòu)筑物或者從事非農(nóng)業(yè)建設(shè)的單位和個人，為耕地占用稅的納稅人，應(yīng)當(dāng)依照本法規(guī)定繳納耕地占用稅。而本法所稱耕地，是指用于種植農(nóng)作物的土地，包括菜地、園地。其中，園地包括花圃、苗圃、茶園、果園、桑園和其他種植經(jīng)濟(jì)林木的土地。
 
　　交多少？
 
　　耕地占用稅的稅額如下：
 
　　(一)人均耕地不超過一畝的地區(qū)(以縣、自治縣、不設(shè)區(qū)的市、市轄區(qū)為單位，下同)，每平方米為十元至五十元；
 
　　(二)人均耕地超過一畝但不超過二畝的地區(qū)，每平方米為八元至四十元；
 
　　(三)人均耕地超過二畝但不超過三畝的地區(qū)，每平方米為六元至三十元；
 
　　(四)人均耕地超過三畝的地區(qū)，每平方米為五元至二十五元。
 
　　不需要繳納耕地占用稅的幾種情況
 
　　《中華人民共和國耕地占用稅法》第二條明確規(guī)定，占用耕地建設(shè)農(nóng)田水利設(shè)施的，不繳納耕地占用稅；第七條中規(guī)定：軍事設(shè)施、學(xué)校、幼兒園、社會福利機(jī)構(gòu)、醫(yī)療機(jī)構(gòu)占用耕地，免征耕地占用稅；農(nóng)村居民經(jīng)批準(zhǔn)搬遷，新建自用住宅占用耕地不超過原宅基地面積的部分，免征耕地占用稅；農(nóng)村烈士遺屬、因公犧牲軍人遺屬、殘疾軍人以及符合農(nóng)村低生活保障條件的農(nóng)村居民，在規(guī)定用地標(biāo)準(zhǔn)以內(nèi)新建自用住宅，免征耕地占用稅。
 
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