The items exempted from farmland occupation tax are: farmland occupied by military facilities; Schools, kindergartens, social welfare institutions and medical institutions occupy cultivated land; Survivors of rural martyrs, survivors of soldiers who died in the line of duty, disabled soldiers and rural residents who meet the minimum living guarantee conditions in rural areas will build new residential houses for their own use within the prescribed land use standards.

The Provisional Regulations of the People's Republic of China on Farmland Occupation Tax clearly stipulates that the provisions of these regulations are not applicable to foreign-invested enterprises.

The Provisional Regulations of the People's Republic of China on Farmland Occupation Tax and the Notice of the Ministry of Finance on Promulgating Specific Policies on Farmland Occupation Tax ((87) Cai Nong Zi No.206) stipulate the following tax reduction and exemption items.

(a) the following approved requisition of cultivated land shall be exempted from farmland occupation tax:

1。 Land for military facilities of the army

The land for military facilities is limited to command and protection projects above provinces, autonomous regions and municipalities directly under the Central Government, combat (intelligence) positions equipped with weapons and equipment, sophisticated weapons combat and test bases, military airports, ports (docks), fortification projects, military communication stations, lines, navigation facilities, military warehouses, oil pipelines, shooting ranges, training grounds and camps. Cultivated land occupied by troops for non-military purposes and engaged in non-agricultural production and operation shall not be exempted from tax.

2。 Land for railway lines, airstrips and aprons

Railway lines refer to railway lines, as well as land reserved on both sides and along railway stations, loading and unloading yards and warehouses. Other land used in the railway system, such as freight yards, warehouses, guest houses and staff quarters, is also not tax-free. According to the document issued by the State Council [1986] No.40, the construction land within the scope of economic contracting by the Ministry of Railways shall be exempted from farmland occupation tax during the Seventh Five-Year Plan period, and the taxable construction land shall be taxed from 199 1. Local railway lines, reserved land on both sides and unloading yards and warehouses at stations along the line can be exempted from farmland occupation tax mutatis mutandis, and other farmland occupation taxes should be levied according to regulations.

Civil airport runways, aprons, necessary open spaces in airports, and land for terminal buildings, towers and radar facilities are exempt from tax.

3。 Explosives warehouse land

Explosives depot refers to the special explosives warehouse of the national material reserve department and the land necessary to ensure safety.

4。 Land for schools, kindergartens, nursing homes and hospitals

Schools refer to teaching rooms, laboratories, playgrounds, libraries, offices, canteens and dormitories in full-time universities, middle schools and primary schools (including schools run by departments and enterprises), which are tax-free. Schools engaged in non-agricultural production and operation occupy cultivated land and are not exempt from tax. Night classes, study classes, training centers and correspondence schools for employees are not tax-free.

Hospitals, including military units and departments, enterprise staff hospitals, health centers, medical stations and clinics, are all exempt from tax.

Nursing homes, etc. Not tax-free.

5。 Funeral home and crematorium land

If the above-mentioned tax-free land is changed and does not fall within the scope of tax exemption, farmland occupation tax shall be paid from the time of change.

(two) the following items are reduced or exempted from farmland occupation tax:

1。 Rural residents occupy farmland for new houses [refers to houses occupied by agricultural registered permanent residence residents (including fishermen and herdsmen)], and farmland occupation tax shall be levied by half according to the prescribed tax amount.

2。 Land for irrigation and water conservancy facilities that directly serve agricultural production shall be exempted from farmland occupation tax. Water conservancy projects that occupy cultivated land mainly for power generation and tourism shall not be exempted from tax.

3。 It is indeed difficult for families of rural revolutionary martyrs, disabled revolutionary soldiers, widowed farmers, and farmers living 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 after examination by the local township (town) people's government and approval by the county-level people's government.

I hope the above content can help you. Please consult a professional lawyer if you have any other questions.

Legal basis: Article 14 of the Provisional Regulations of the People's Republic of China on Farmland Occupation Tax. Those who occupy forest land, grassland, farmland water conservancy land, aquaculture water surface, fishing water beach and other agricultural land for building houses or engage in non-agricultural construction shall be subject to farmland occupation tax in accordance with the provisions of this Ordinance. If the production facilities directly serving agricultural production occupy the agricultural land specified in the preceding paragraph, the farmland occupation tax shall not be levied.