Whether the submerged shrubs in the reservoir area of the hydropower station are subject to arable l

Summary. According to the Law of the People's Republic of China on Cultivated Land Occupation Tax (Order No. 18 of the President of the People's Republic of China), "Article 7 Cultivated land occupied by railway lines, highway lines, airport runways, aprons, ports, waterways, and water conservancy projects shall be subject to cultivated land occupation tax at a reduced rate of 2 yuan per square meter.

2. According to the announcement of the Ministry of Finance, the State Administration of Taxation, the Ministry of Natural Resources, the Ministry of Agriculture and Rural Affairs, and the Ministry of Ecology and Environment on the issuance of the Measures for the Implementation of the Cultivated Land Occupation Tax Law of the People's Republic of China (Decree No. 49 of the Ministry of Finance of the People's Republic of China and the State Administration of Taxation) stipulates: "Article 15 The specific scope of water conservancy projects subject to tax reduction shall be limited to flood control, drainage, irrigation, water diversion (supply) water diversion (supply), tidal flat management, soil and water conservation, and The land occupied by buildings and structures for various projects such as water resources protection and their supporting and ancillary projects and the land within the approved management scope.

Whether the cultivated land occupied by the reservoir is subject to the cultivated land occupation tax.

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Cultivated land occupation tax is required.

According to the Law of the People's Republic of China on Cultivated Land Occupation Tax (Order No. 18 of the President of the People's Republic of China), "Article 7 Cultivated land occupied by railway lines, highway lines, airport runways, aprons, ports, waterways, and water conservancy projects shall be subject to cultivated land occupation tax at a reduced rate of 2 yuan per square meter. "2. According to the "Ministry of Finance, the State Administration of Taxation, the Ministry of Natural Resources, the Ministry of Agriculture and Rural Affairs, and the Ministry of Ecology and Environment on the issuance of the "Measures for the Implementation of the Cultivated Land Occupation Tax Law of the People's Republic of China" (Decree No. 49 of the Ministry of Finance of the People's Republic of China and the State Administration of Taxation).

15th tax reduction of water conservancy projects, the specific scope is limited to the construction of flood control, drainage, irrigation, water diversion (supply), tidal flat management, soil and water conservation, water resources protection and other types of projects approved by the Songyu people's water administrative departments at or above the county level and their supporting and ancillary projects of buildings, structures occupy land and approved management of the scope of land.

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Legal Analysis: The compensation for the expropriation of cultivated land includes land compensation, resettlement subsidies, and compensation for above-ground attachments and seedlings. The land compensation fee for the expropriation of cultivated land shall be 6 to 10 times the average annual output value of the cultivated land in the three years prior to the expropriation.

The subsidy for the resettlement of cultivated land shall be calculated according to the number of agricultural population to be resettled. The number of agricultural population to be resettled shall be calculated by dividing the amount of cultivated land expropriated by the average amount of cultivated land occupied by the expropriated units before land requisition. The standard of resettlement subsidy for each agricultural population in need of resettlement is the average annual output value of the cultivated land in the three years before it was levied.

Legal basis: Regulations on the expropriation and compensation of houses on state-owned land》 Article 4 The municipal and county-level people are responsible for the expropriation and compensation of houses in their respective administrative areas. The housing expropriation departments determined by the people's ** at the municipal and county levels (hereinafter referred to as the housing expropriation departments) shall organize the implementation of housing expropriation and compensation in their respective administrative areas.

The relevant departments of the people's government at the municipal and county levels shall, in accordance with the provisions of these Regulations and the division of duties and responsibilities provided by the people at the same level, cooperate with each other to ensure the smooth progress of housing expropriation and compensation.

No payment is required.

According to the State Administration of Taxation.

Article 22 of the Announcement on the Issuance of the Regulations on the Administration of Cultivated Land Occupation Tax (for Trial Implementation).

The following land occupation behaviors are not subject to cultivated land occupation tax:

1) Farmland water conservancy occupies cultivated land;

2) The construction of production facilities that directly serve agricultural production occupies other agricultural land such as forest land, pasture land, farmland water use land, aquaculture water surface, and tidal flats of fishery waters;

3) Rural residents are relocated with approval, and the original homestead land is restored to cultivation, and the newly built residential buildings occupy no more cultivated land than the original homestead area.

According to the definition of farmland water conservancy, reservoirs belong to farmland water conservancy.

Farmland water conservancy: water conservancy engineering measures for the purpose of increasing agricultural production, that is, through the construction and application of various water conservancy engineering measures, regulate and improve the water status of farmland and regional water conservancy conditions, improve the ability to resist natural disasters, promote the virtuous cycle of the ecological environment, and make it conducive to the production of crops.