Where to pay the cultivated land occupation tax and how to pay the cultivated land occupation tax

1. Taxpayers of Cultivated Land Occupation Tax The first paragraph of Article 3 of the Regulations of the New Cultivated Land Occupation Tax Law stipulates the following tax objects: "Units and individuals that occupy cultivated land to build houses or engage in other non-agricultural construction shall be taxpayers of cultivated land occupation tax and shall pay cultivated land occupation tax in accordance with the provisions of these Regulations. According to this provision, the object of taxation of cultivated land occupation tax refers to the occupation of cultivated land to build houses or engage in other non-agricultural construction.

Among them, there are two factors that determine the object of cultivated land occupation tax: one is the construction behavior, and the other is the occupied cultivated land. 2. The time of occurrence of cultivated land occupation tax liabilityAccording to the notice of the Ministry of Finance and the State Administration of Taxation on the average tax amount of cultivated land occupation tax and the time of occurrence of tax liability (Cai Shui [2007] No. 176), in terms of the occurrence time of tax liability, the "Notice" clarifies that if cultivated land is occupied with approval, the tax liability of cultivated land occupation tax shall occur on the day when the taxpayer receives the notice of the land management department to handle the procedures for occupying agricultural land.

If cultivated land is occupied without approval, the tax liability of cultivated land occupation tax shall be incurred on the day of actual occupation of cultivated land. 3. According to Article 4 of the Regulations, the cultivated land occupation tax shall be calculated on the basis of the cultivated land area actually occupied by the taxpayer, and shall be levied in a lump sum in accordance with the prescribed tax amount. According to the above provisions, the cultivated land occupation tax should be paid by that enterprise.

In other words, the day when the enterprise goes through the notice of the land management department to occupy the agricultural land is the time when the tax liability occurs.

How to pay the land occupation tax.

Legal analysis: 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.

Legal basis: "Land Management Law of the People's Republic of China" Article 2 The People's Republic of China implements the socialist public ownership of land, that is, the ownership of the whole people and the collective ownership of the working people.

Ownership by the whole people, i.e. ownership of state-owned land is exercised by *** on behalf of the state. Rent a car.

No unit or individual may occupy, buy, sell, or illegally transfer land in any other form. Land use rights may be transferred in accordance with law.

The State may, for the sake of the public interest, expropriate or expropriate land in accordance with the law and provide compensation.

The State implements a system of paid use of state-owned land in accordance with the law. However, the State shall not be able to allocate the right to use state-owned land within the scope of the law.

Legal analysis: The cultivated land occupation tax for rural residents to build houses shall be levied by the township finance office. The cultivated land occupation tax shall be calculated on the basis of the cultivated land actually occupied by the taxpayer, and shall be levied in a lump sum in accordance with the prescribed applicable tax amount, and the tax payable shall be the cultivated land area (square meter) actually occupied by the taxpayer multiplied by the applicable tax amount.

Legal basis: Law of the People's Republic of China on the Administration of Tax Collection

Article 1 This Law is enacted for the purpose of strengthening the administration of tax collection, standardizing the collection and payment of taxes, safeguarding state tax revenues, protecting the legitimate rights and interests of taxpayers, and promoting economic and social development.

Article 2 This Law shall apply to the collection and administration of all kinds of taxes levied by the taxation authorities in accordance with the law.

Article 3 The initiation and suspension of taxation, as well as tax reduction, exemption, tax refund, and tax compensation, shall be implemented in accordance with the provisions of the law and the provisions of the administrative regulations formulated by the law.

No organ, unit, or individual may violate the provisions of laws and administrative regulations by making decisions on tax collection, suspending, tax reduction, tax exemption, tax refund, tax compensation, or other decisions that contradict tax laws and administrative regulations.

Article 4 Units and individuals that are liable to pay taxes as stipulated by laws and administrative regulations are taxpayers.

Units and individuals that are required by laws and administrative regulations to withhold and remit, collect and remit taxes are withholding agents. Taxpayers and withholding agents must pay, withhold, collect and remit taxes in accordance with the provisions of laws and administrative regulations.

Legal analysis: Units or individuals that occupy cultivated land to build houses or engage in non-agricultural construction are taxpayers of cultivated land occupation tax and shall pay cultivated land occupation tax in accordance with the provisions of these Regulations.

Legal basis: Law of the People's Republic of China on the Administration of Tax Collection

Article 28 The taxation authorities shall levy taxes in accordance with the provisions of laws and administrative regulations, and shall not levy, suspend, overcollect, underleviate, collect in advance, postpone collection or apportionment of taxes in violation of the provisions of laws and administrative regulations. The amount of agricultural tax payable shall be determined in accordance with the provisions of laws and administrative regulations.

Article 29 No unit or individual shall carry out tax collection activities except for the tax authorities, tax personnel and units and personnel entrusted by the tax authorities in accordance with laws and administrative regulations.

Article 30 Withholding agents shall perform the obligation of withholding and collecting taxes in accordance with the provisions of laws and administrative regulations. The tax authorities shall not require entities and individuals that are not required by laws and administrative regulations to perform their obligations of withholding or collecting taxes. When the withholding agent fulfills the obligation of withholding or collecting tax in accordance with the law, the taxpayer shall not refuse.

If the taxpayer refuses, the withholding agent shall report to the tax authorities in a timely manner. The tax authorities shall pay the withholding agent the handling fee for withholding and collection in accordance with the regulations.