(《中华人民共和国耕地占用税法（征求意见稿）》征求意见)
On 16 January 2017, the MOF and SAT jointly released the Draft Law of the People's Republic of China on Cultivated Land Occupation Tax for public consultation. Public can provide their comments by 14 February 2017.
The Draft Law states that any entity or individual occupies cultivated land for non-agricultural purposes shall be liable to the cultivated land occupation tax. The tax shall be calculated based on the actual areas occupied by the taxpayer and be levied at applicable tax amount per square meter.
《中华人民共和国耕地占用税法（征求意见稿）》征求意见
http://tfs.mof.gov.cn/zhengwuxinxi/gongzuotongzhi/201701/t20170116_2520646.html#
《中华人民共和国耕地占用税法（征求意见稿）》
http://hd.chinatax.gov.cn/hudong/noticedetail.do?noticeid=1006520
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