The Farmland Occupation Tax Law was promulgated in 2018 and entered into force on September 1, 2019.

There are 16 articles in total.

The key points are as follows:

1.Any entity or individual who occupies farmland to build buildings or structures or non-agricultural construction within the territory of China shall be a taxpayer of farmland occupation tax, and shall pay farmland occupation tax in accordance with the provisions of this Law.(Article 2)

2.The farmland occupation tax shall be calculated on the basis of the area of the farmland actually occupied by a taxpayer and be paid in a lump sum under the applicable tax rate as prescribed. The tax payable shall be the area of farmland (Article square meters) actually occupied by the taxpayer multiplied by the applicable tax rate.(Article 3)