广东省人民代表大会常务委员会关于广东省耕地占用税适用税额的决定
类别：地方性法规
发布机关：广东省人民代表大会常务委员会
发布日期：2019-07-25 00:00:00
施行日期：2019-09-01 00:00:00
效力状态：有效

广东省人民代表大会常务委员会

关于广东省耕地占用税适用税额的决定

（2019年7月25日广东省第十三届人民代表大会

常务委员会第十三次会议通过）

广东省第十三届人民代表大会常务委员会第十三次会议审议了广东省人民政府提出的关于广东省耕地占用税适用税额的议案，根据《中华人民共和国耕地占用税法》的有关规定，决定：

一、本省耕地占用税适用税额按本决定所附《广东省耕地占用税适用税额表》规定的税额征收。

二、本省人均耕地低于零点五亩的地区，[按照所在地区的耕地占用税适用税额征收]{.mark}。

三、占用园地、林地、草地、农田水利用地、养殖水面、渔业水域滩涂以及其他农用地建设建筑物、构筑物或者从事非农业建设的，按照所在地区的耕地占用税适用税额征收。

本决定自2019年9月1日起施行。

附件

广东省耕地占用税适用税额表

单位：元/平方米

+--------------+------------------+-----------------+-----------------+
| **序号**     | **地区**         | **地区**        | **适用税额**    |
+==============+==================+=================+=================+
|              |                  |                 |                 |
+--------------+------------------+-----------------+-----------------+
| 1            | 广州市           | 越秀区          | 50              |
+--------------+------------------+-----------------+-----------------+
| 2            |                  | 天河区          | 50              |
+--------------+------------------+-----------------+-----------------+
| 3            |                  | 海珠区          | 50              |
+--------------+------------------+-----------------+-----------------+
| 4            |                  | 荔湾区          | 50              |
+--------------+------------------+-----------------+-----------------+
| 5            |                  | 白云区          | 50              |
+--------------+------------------+-----------------+-----------------+
| 6            |                  | 黄埔区          | 40              |
+--------------+------------------+-----------------+-----------------+
| 7            |                  | 番禺区          | 40              |
+--------------+------------------+-----------------+-----------------+
| 8            |                  | 花都区          | 40              |
+--------------+------------------+-----------------+-----------------+
| 9            |                  | 从化区          | 40              |
+--------------+------------------+-----------------+-----------------+
| 10           |                  | 增城区          | 40              |
+--------------+------------------+-----------------+-----------------+
| 11           |                  | 南沙区          | 15              |
+--------------+------------------+-----------------+-----------------+
| 12           | 深圳市           | 福田区          | 50              |
+--------------+------------------+-----------------+-----------------+
| 13           |                  | 罗湖区          | 50              |
+--------------+------------------+-----------------+-----------------+
| 14           |                  | 盐田区          | 50              |
+--------------+------------------+-----------------+-----------------+
| 15           |                  | 南山区          | 50              |
+--------------+------------------+-----------------+-----------------+
| 16           |                  | 龙岗区          | 50              |
+--------------+------------------+-----------------+-----------------+
| 17           |                  | 宝安区          | 50              |
+--------------+------------------+-----------------+-----------------+
| 18           |                  | 坪山区          | 50              |
+--------------+------------------+-----------------+-----------------+
| 19           |                  | 龙华区          | 50              |
+--------------+------------------+-----------------+-----------------+
| 20           |                  | 光明区          | 50              |
+--------------+------------------+-----------------+-----------------+
| 21           | 珠海市           | 香洲区          | 50              |
+--------------+------------------+-----------------+-----------------+
| 22           |                  | 斗门区          | 40              |
+--------------+------------------+-----------------+-----------------+
| 23           |                  | 金湾区          | 30              |
+--------------+------------------+-----------------+-----------------+
| 24           | 汕头市           | 金平区          | 50              |
+--------------+------------------+-----------------+-----------------+
| 25           |                  | 龙湖区          | 50              |
+--------------+------------------+-----------------+-----------------+
| 26           |                  | 濠江区          | 50              |
+--------------+------------------+-----------------+-----------------+
| 27           |                  | 南澳县          | 50              |
+--------------+------------------+-----------------+-----------------+
| 28           |                  | 潮南区          | 50              |
+--------------+------------------+-----------------+-----------------+
| 29           |                  | 潮阳区          | 50              |
+--------------+------------------+-----------------+-----------------+
| 30           |                  | 澄海区          | 50              |
+--------------+------------------+-----------------+-----------------+
| 31           | 佛山市           | 禅城区          | 50              |
+--------------+------------------+-----------------+-----------------+
| 32           |                  | 南海区          | 50              |
+--------------+------------------+-----------------+-----------------+
| 33           |                  | 顺德区          | 50              |
+--------------+------------------+-----------------+-----------------+
| 34           |                  | 三水区          | 30              |
+--------------+------------------+-----------------+-----------------+
| 35           |                  | 高明区          | 30              |
+--------------+------------------+-----------------+-----------------+
| 36           | 韶关市           | 浈江区          | 50              |
+--------------+------------------+-----------------+-----------------+
| 37           |                  | 武江区          | 50              |
+--------------+------------------+-----------------+-----------------+
| 38           |                  | 曲江区          | 30              |
+--------------+------------------+-----------------+-----------------+
| 39           |                  | 新丰县          | 30              |
+--------------+------------------+-----------------+-----------------+
| 40           |                  | 乐昌市          | 30              |
+--------------+------------------+-----------------+-----------------+
| 41           |                  | 始兴县          | 30              |
+--------------+------------------+-----------------+-----------------+
| 42           |                  | 翁源县          | 25              |
+--------------+------------------+-----------------+-----------------+
| 43           |                  | 仁化县          | 25              |
+--------------+------------------+-----------------+-----------------+
| 44           |                  | 乳源瑶族自治县  | 25              |
+--------------+------------------+-----------------+-----------------+
| 45           |                  | 南雄市          | 25              |
+--------------+------------------+-----------------+-----------------+
| 46           | 河源市           | 源城区          | 50              |
+--------------+------------------+-----------------+-----------------+
| 47           |                  | 紫金县          | 30              |
+--------------+------------------+-----------------+-----------------+
| 48           |                  | 龙川县          | 30              |
+--------------+------------------+-----------------+-----------------+
| 49           |                  | 连平县          | 30              |
+--------------+------------------+-----------------+-----------------+
| 50           |                  | 和平县          | 30              |
+--------------+------------------+-----------------+-----------------+
| 51           |                  | 东源县          | 30              |
+--------------+------------------+-----------------+-----------------+
| 52           | 梅州市           | 梅江区          | 50              |
+--------------+------------------+-----------------+-----------------+
| 53           |                  | 兴宁市          | 40              |
+--------------+------------------+-----------------+-----------------+
| 54           |                  | 五华县          | 40              |
+--------------+------------------+-----------------+-----------------+
| 55           |                  | 梅县区          | 40              |
+--------------+------------------+-----------------+-----------------+
| 56           |                  | 大埔县          | 40              |
+--------------+------------------+-----------------+-----------------+
| 57           |                  | 蕉岭县          | 40              |
+--------------+------------------+-----------------+-----------------+
| 58           |                  | 丰顺县          | 40              |
+--------------+------------------+-----------------+-----------------+
| 59           |                  | 平远县          | 30              |
+--------------+------------------+-----------------+-----------------+
| 60           | 惠州市           | 惠城区          | 40              |
+--------------+------------------+-----------------+-----------------+
| 61           |                  | 惠阳区          | 30              |
+--------------+------------------+-----------------+-----------------+
| 62           |                  | 惠东县          | 30              |
+--------------+------------------+-----------------+-----------------+
| 63           |                  | 博罗县          | 30              |
+--------------+------------------+-----------------+-----------------+
| 64           |                  | 龙门县          | 30              |
+--------------+------------------+-----------------+-----------------+
| 65           | 汕尾市           | 城区            | 50              |
+--------------+------------------+-----------------+-----------------+
| 66           |                  | 陆丰市          | 40              |
+--------------+------------------+-----------------+-----------------+
| 67           |                  | 陆河县          | 30              |
+--------------+------------------+-----------------+-----------------+
| 68           |                  | 海丰县          | 30              |
+--------------+------------------+-----------------+-----------------+
| 69           | 东莞市           | 东莞市          | 50              |
+--------------+------------------+-----------------+-----------------+
| 70           | 中山市           | 中山市          | 40              |
+--------------+------------------+-----------------+-----------------+
| 71           | 江门市           | 蓬江区          | 40              |
+--------------+------------------+-----------------+-----------------+
| 72           |                  | 江海区          | 40              |
+--------------+------------------+-----------------+-----------------+
| 73           |                  | 新会区          | 40              |
+--------------+------------------+-----------------+-----------------+
| 74           |                  | 鹤山市          | 25              |
+--------------+------------------+-----------------+-----------------+
| 75           |                  | 开平市          | 25              |
+--------------+------------------+-----------------+-----------------+
| 76           |                  | 台山市          | 15              |
+--------------+------------------+-----------------+-----------------+
| 77           |                  | 恩平市          | 15              |
+--------------+------------------+-----------------+-----------------+
| 78           | 阳江市           | 江城区          | 40              |
|              |                  |                 |                 |
|              | 阳江市           |                 |                 |
+--------------+------------------+-----------------+-----------------+
| 79           |                  | 阳春市          | 30              |
+--------------+------------------+-----------------+-----------------+
| 80           |                  | 阳西县          | 30              |
+--------------+------------------+-----------------+-----------------+
| 81           |                  | 阳东区          | 25              |
+--------------+------------------+-----------------+-----------------+
| 82           | 湛江市           | 赤坎区          | 50              |
+--------------+------------------+-----------------+-----------------+
| 83           |                  | 霞山区          | 50              |
+--------------+------------------+-----------------+-----------------+
| 84           |                  | 吴川市          | 30              |
+--------------+------------------+-----------------+-----------------+
| 85           |                  | 坡头区          | 30              |
+--------------+------------------+-----------------+-----------------+
| 86           |                  | 麻章区          | 25              |
+--------------+------------------+-----------------+-----------------+
| 87           |                  | 廉江市          | 25              |
+--------------+------------------+-----------------+-----------------+
| 88           |                  | 徐闻县          | 15              |
+--------------+------------------+-----------------+-----------------+
| 89           |                  | 雷州市          | 15              |
+--------------+------------------+-----------------+-----------------+
| 90           |                  | 遂溪县          | 15              |
+--------------+------------------+-----------------+-----------------+
| 91           | 茂名市           | 茂南区          | 40              |
+--------------+------------------+-----------------+-----------------+
| 92           |                  | 信宜市          | 40              |
+--------------+------------------+-----------------+-----------------+
| 93           |                  | 电白区          | 30              |
+--------------+------------------+-----------------+-----------------+
| 94           |                  | 高州市          | 30              |
+--------------+------------------+-----------------+-----------------+
| 95           |                  | 化州市          | 30              |
+--------------+------------------+-----------------+-----------------+
| 96           | 肇庆市           | 端州区          | 50              |
+--------------+------------------+-----------------+-----------------+
| 97           |                  | 四会市          | 40              |
+--------------+------------------+-----------------+-----------------+
| 98           |                  | 广宁县          | 30              |
+--------------+------------------+-----------------+-----------------+
| 99           |                  | 怀集县          | 30              |
+--------------+------------------+-----------------+-----------------+
| 100          |                  | 封开县          | 25              |
+--------------+------------------+-----------------+-----------------+
| 101          |                  | 鼎湖区          | 25              |
+--------------+------------------+-----------------+-----------------+
| 102          |                  | 德庆县          | 25              |
+--------------+------------------+-----------------+-----------------+
| 103          |                  | 高要区          | 25              |
+--------------+------------------+-----------------+-----------------+
| 104          | 清远市           | 佛冈县          | 25              |
|              |                  |                 |                 |
|              | 清远市           |                 |                 |
+--------------+------------------+-----------------+-----------------+
| 105          |                  | 清城区          | 25              |
+--------------+------------------+-----------------+-----------------+
| 106          |                  | 连南瑶族自治县  | 25              |
+--------------+------------------+-----------------+-----------------+
| 107          |                  | 连山            | 15              |
|              |                  | 壮族瑶族自治县  |                 |
+--------------+------------------+-----------------+-----------------+
| 108          |                  | 英德市          | 15              |
+--------------+------------------+-----------------+-----------------+
| 109          |                  | 连州市          | 15              |
+--------------+------------------+-----------------+-----------------+
| 110          |                  | 阳山县          | 15              |
+--------------+------------------+-----------------+-----------------+
| 111          |                  | 清新区          | 15              |
+--------------+------------------+-----------------+-----------------+
| 112          | 潮州市           | 湘桥区          | 50              |
+--------------+------------------+-----------------+-----------------+
| 113          |                  | 潮安区          | 50              |
+--------------+------------------+-----------------+-----------------+
| 114          |                  | 饶平县          | 40              |
+--------------+------------------+-----------------+-----------------+
| 115          | 揭阳市           | 榕城区          | 50              |
+--------------+------------------+-----------------+-----------------+
| 116          |                  | 普宁市          | 50              |
+--------------+------------------+-----------------+-----------------+
| 117          |                  | 揭东区          | 50              |
+--------------+------------------+-----------------+-----------------+
| 118          |                  | 惠来县          | 40              |
+--------------+------------------+-----------------+-----------------+
| 119          |                  | 揭西县          | 40              |
+--------------+------------------+-----------------+-----------------+
| 120          | 云浮市           | 云城区          | 40              |
+--------------+------------------+-----------------+-----------------+
| 121          |                  | 郁南县          | 30              |
+--------------+------------------+-----------------+-----------------+
| 122          |                  | 新兴县          | 25              |
+--------------+------------------+-----------------+-----------------+
| 123          |                  | 云安区          | 25              |
+--------------+------------------+-----------------+-----------------+
| 124          |                  | 罗定市          | 25              |
+--------------+------------------+-----------------+-----------------+