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各州、市、县人民政府,各地区行政公署,省直各厅、局、委、办: 现将《国务院关于切实做好耕地占用税征收工作的通知》转发给你们,并结合我省实际,作如下补充,请一并贯彻执行。一、从一九八九年一月一日起,我省耕地占用税收入分成比例调整为:百分之三十上交中央财政,百分之七十留县(市)财政。调整分成比例之后,各地必须保证完成上交中央的任务,凡实际占用了耕地而完不成上交中央任务的,要由县(市)财政补足。二、省政府云政发[1987]136号文印发的《云南省耕地占用税实施办法》第十四条、第二十三条,从本通知下发之日起停止执行。从九月一日起,新开工的公路建设项目占用耕地的应照章纳税。但考虑到公路建设的实际情况,对公路用地的耕地占用税,每平方米暂按0.5元征收。
State, city and county people’s governments, regional administrative offices, provincial departments, bureaux, committees and commissions: We hereby forward to you the Circular of the State Council on Effectively Doing a Good Job of Collecting Farmland Occupation Tax, and in light of the actual conditions in our province, For the following supplement, please carry it out together. I. From January 1, 1989 onwards, the share of farmland occupancy tax revenue in our province is adjusted in proportion to: 30% of the central government and 70% of the remaining county (city) governments. After the adjustment is divided into proportions, all localities must ensure the completion of the tasks handed over to the Central Government. Where the actual occupation of cultivated land fails to accomplish the tasks entrusted to the Central Government, the county (city) finances should be supplemented. II. Article 14 and Article 23 of the Measures for the Implementation of Farmland Occupation Tax of Yunnan Province issued by the government of Yunzhengfa [1987] No. 136 of the provincial government shall cease to be implemented from the date of the promulgation of this circular. Starting from September 1, newly-started road construction projects should pay their own taxes according to their respective cultivated land. However, taking into account the actual conditions of highway construction, land use rights of cultivated land for road use shall be temporarily levied at 0.5 Yuan per square meter.