Farmland occupation tax
美 [ˈfɑːrmlænd ˌɑːkjuˈpeɪʃn tæks]英 [ˈfɑːmlænd ˌɒkjuˈpeɪʃn tæks]
- 网络耕地占用税
Farmland occupation tax-
The determination of a taxpayer of farmland occupation tax should be mainly based on the examination and approval document on changing the purpose of farmland .
耕地占用税纳税人应主要依据农用地转用审批文件认定。
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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。
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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。