Schools run by enterprises, which belong to universities, middle schools, primary schools, vocational education schools with academic qualifications and special education schools approved by the education administrative department of the people's governments at or above the county level, are exempt from farmland occupation tax; Otherwise, farmland occupation tax should be paid according to law.

the people's republic of china farmland tax provisional rules

Eighth the following circumstances shall be exempted from farmland occupation tax:

(1) Military facilities occupy cultivated land;

(2) Cultivated land occupied by schools, kindergartens, nursing homes and hospitals.

Detailed Rules for the Implementation of the Provisional Regulations of the People's Republic of China on Farmland Occupation Tax

Article 9 Schools exempted from tax as stipulated in Article 8 of the Regulations include universities, middle schools, primary schools, vocational education schools with academic qualifications and special education schools approved by the education administrative department of the people's government at or above the county level.

If the business premises and employee housing in the school occupy cultivated land, the cultivated land occupation tax shall be paid according to the local applicable tax.