What is the accounting account for cultivated land occupation tax?

According to the Accounting Standards for Business Enterprises and its application guide, "Administrative Expenses - Taxes" are debited and "Taxes Payable - Cultivated Land Occupation Tax Payable" are credited.

The tax on arable land occupation is included in the cost of construction.

The cultivated land occupation tax paid by enterprises for the purchase and construction of fixed assets shall be credited to the account of construction in progress or fixed assets as a component of the value of fixed assets. Cultivated land occupation tax is a one-time tax levied by the state on units and individuals that occupy cultivated land to build houses or engage in other non-agricultural construction, based on the actual area of cultivated land occupied and in accordance with the prescribed tax amount. Cultivated land is suspected and only tax accounting entries are used.

Borrow, works in progress. loans, bank deposits.

Law of the People's Republic of China on Cultivated Land Occupation Tax

Article 2. Units and individuals that occupy cultivated land within the territory of the People's Republic of China for the construction of buildings and structures or engage in non-agricultural construction shall be taxpayers of cultivated land occupation tax and shall pay cultivated land occupation tax in accordance with the provisions of this Law.

Those who occupy cultivated land to construct farmland and water conservancy facilities shall not pay the cultivated land occupation tax.

"Cultivated land" as used in this Law refers to land used for growing crops. Article 3.

The cultivated land occupation tax shall be levied on a one-time basis on the area of cultivated land actually occupied by the taxpayer and shall be levied in a lump sum according to the prescribed applicable tax amount, and the tax payable shall be the area of cultivated land actually occupied by the taxpayer (square meter) multiplied by the applicable tax amount.

Taxes and additional accounts should be included in the accounting entries as follows.

1) When accruing:

Borrow: Taxes and surcharges.

Credit: Taxes Payable - Land Use Tax.

2) When paying:

Borrow: Taxes payable - land use tax.

loans, bank deposits.

Cultivated land occupation tax is a tax levied by units and individuals on the actual area of cultivated land, and a fixed tax rate is adopted, which depends on the amount of cultivated land occupied per capita and the degree of economic development. Which account should be included in the accounting practice of the cultivated land occupation tax paid?

What is included in the cultivated land occupation tax?

The cultivated land occupation tax shall be included in the accounting according to the purpose of the land acquired by the enterprise.

If a general enterprise acquires land to build a factory, the cultivated land occupation tax will be included in the accounting of the project in progress; If a real estate development enterprise acquires land to develop commercial housing, the cultivated land occupation tax shall be accounted for through the development cost account.

Accounting entries for cultivated land occupation tax.

Borrow, works in progress.

loans, bank deposits.

How to understand cultivated land occupation tax?

Cultivated land occupation tax is a tax levied on units and individuals that occupy cultivated land to build houses or engage in other non-agricultural construction, and is one of the important components of state taxation.

The main purpose of the state's levy of cultivated land occupation tax is to rationally use land resources, strengthen land lease and management, and protect agricultural farmland. The role is embodied in:

1. Use economic means to restrict the indiscriminate occupation and abuse of cultivated land and promote the stable development of agricultural production;

2. Compensate for the loss of agricultural productivity caused by the occupation of cultivated land;

3. Provide necessary funds for large-scale comprehensive agricultural development.

Characteristics of cultivated land occupation tax.

1. It has the nature of both resource tax and specific behavior tax;

2. Implement a one-time levy in the process of occupying cultivated land;

3. According to the specific conditions of different regions, the differential tax amount shall be formulated;

4. The tax revenue is used for the development and improvement of cultivated land.

The scope of cultivated land occupation tax mainly includes cultivated land for planting crops, fish ponds, garden land, vegetable land, etc., and what account is used for enterprises to pay cultivated land occupation tax? How to make accounting entries?

What is the account of cultivated land occupation tax?

The cultivated land occupation tax needs to be included in the accounting according to the use of the land acquired by the enterprise. For example, if a general enterprise acquires land to build a factory, the cultivated land occupation tax paid is included in the accounting of the project in progress; If a real estate development enterprise acquires land to develop commercial housing, the cultivated land occupation tax paid is accounted for through the development cost account.

How to make accounting entries for cultivated land occupation tax?

Borrow: intangible assets - land, construction in progress.

Credit: Taxes payable - Cultivated land occupation tax.

Borrow: Tax payable - cultivated land occupation tax.

loans, bank deposits.

The time when the liability for cultivated land occupation tax arises.

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 10 The tax liability of cultivated land occupation tax shall be incurred on the day when the taxpayer receives a written notice from the competent department of natural resources to handle the formalities for occupying cultivated land. Taxpayers shall declare and pay cultivated land occupation tax within 30 days from the date of occurrence of tax liability.

The competent department of natural resources shall issue an approval letter for the sale of oak land for construction on the basis of the tax payment certificate or tax exemption certificate of cultivated land occupation tax and other relevant documents. ”

Taxpayer of cultivated land occupation tax.

Units and individuals who have the obligation to pay cultivated land occupation tax. It includes units and individuals that occupy cultivated land to build houses or engage in other non-agricultural construction within the territory.

Specifically, it can be divided into three categories:

1) Enterprises, administrative units and public institutions;

2) Township collective enterprises and institutions;

3) Rural residents and other citizens.

The tax on the occupation of cultivated land is calculated based on the area of cultivated land actually occupied and the applicable tax rate.

Accounting entries] When calculating and paying cultivated land occupation tax, borrow: construction in progress.

loans, bank deposits.

Taxpayers.

Units and individuals who have the obligation to pay cultivated land occupation tax. It includes units and individuals that occupy cultivated land to build houses or engage in other non-agricultural construction.

Specifically, it can be divided into three categories:

1) Enterprises, administrative units and public institutions;

2) Township collective enterprises and institutions;

3) Rural residents and other citizens.

Scope of taxation. The scope of taxation of cultivated land occupation tax includes state-owned and collectively-owned cultivated land occupied by taxpayers for the purpose of building houses or engaging in other non-agricultural construction.

The so-called "registered cultivated land" refers to the land where agricultural crops are grown, including vegetable fields and garden land. Among them, the garden includes flower beds, nurseries, tea gardens, orchards, mulberry gardens and other land planted with economic forests.

Occupation of fish ponds and other agricultural land to build houses or engage in other non-agricultural construction is also regarded as occupation of cultivated land, and cultivated land occupation tax must be levied in accordance with the law. Provinces, autonomous regions, and municipalities directly under the Central Government shall, in accordance with the principle of being conducive to the protection of land resources and ecological balance, determine whether or not to levy a cultivated land occupation tax in light of specific circumstances.

In addition, cultivated land or agricultural land that falls within the above scope within the three years preceding the occupation is also considered cultivated land.

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