No farmland occupation tax is imposed on the farmland occupied for farmland water conservancy projects.
农田水利占用耕地的，不征收耕地占用税。
Where farmland is used for development and construction, farmland occupation tax should be collected in good time.
对占用耕地进行开发建设的，及时征收耕地占用税。
Article 3 The garden lot occupied for building buildings or for non-agriculture construction shall be regarded as farmland occupied and shall be subject to farmland occupation tax.
第三条占用园地建房或者从事非农业建设的，视同占用耕地征收耕地占用税。
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