耕地占用税

执行新的耕地占用税暂行条例及其实施细则。

The new provisional regulations for tax on farmland used for nonagricultural purposes and detailed rules for their implementation were instituted .

耕地占用税与耕地数量变化的动态模拟及政策启示&浙江省的实证研究

Dynamic Simulation and Policy Implications of the Relationship between Cultivated Land Use Tax and Cultivated Land Quantity Change : An Empirical Study on Zhejiang Province

耕地占用税纳税人应主要依据农用地转用审批文件认定。

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 .

耕地占用税的征收是利用税收的经济杠杆作用来促使单位和个人尽量少占耕地、节约耕地的一项重要措施。

Levying tax on occupying farmland is an important measure to promote units and individuals to take lands as possible as less and economize on farmlands .

其后又在农（牧）业税的基础上发展起了农业特产税、耕地占用税以及契税、屠宰税等。

Then , to the agricultural ( husbandry ) tax were added the agricultural special tax , farmland use tax , contract tax and animal slaughter tax .

农业税、牧业税、耕地占用税、契税的征收管理，参照本法有关规定执行。

The administration of collection of agricultural tax , animal husbandry tax , cultivated land usage tax and deed tax shall be implemented with reference to the relevant provisions of this law .

农田水利占用耕地的，不征收耕地占用税。

No farmland occupation tax is imposed on the farmland occupied for farmland water conservancy projects .

对占用耕地进行开发建设的，及时征收耕地占用税。

Where farmland is used for development and construction , farmland occupation tax should be collected in good time .

占用耕地的生产性企业，缴纳的耕地占用税按税额的30%励给企业。

For productive enterprises occupying the cultivated land , thirty ( 30 ) percent of the tax collections on cultivated land occupancy shall be refunded to the enterprises .