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为了进一步加强对耕地占用税的征收管理,严格执行耕地占用税法规条例规定,现将耕地占用税有关问题的规定摘要如下: 一、关于公路占用耕地的规定 1.根据《中华人民共和国耕地占用税暂行条例》规定,公路占用耕地不属免税范围,应照章征税。 2.考虑到公路建设的实际情况,对公路占用耕地,可在条例规定适用税额范围内,按低限额征收。 3.国家在老、少、边、穷地区,采取以工代赈办法修筑的公路占用耕地,交税确有困难的,由省、自治区财政厅(局)审查核实,提出具体意见,报经财政部批准,可酌予照顾。 4.有的公路建设项目,由于投资概算方面的原因,交税暂有困难的,经省、自治区、直辖市财政厅(局)审核批准,可缓期在六个月内,分期交清,不交的按有关规定处理。
In order to further strengthen the collection and administration of farmland occupation tax and strictly implement the provisions of the regulations on the occupation of farmland, the provisions of the relevant issues concerning farmland occupation tax are summarized as follows: I. Regulations on Occupation of Cultivated Land by Roads 1. According to the Regulations of the People’s Republic of China on Farmland Occupation Tax Provisional Regulations "provides that the road occupation of cultivated land is not tax-free, should be taxable. 2. Taking into account the actual conditions of highway construction, the occupation of cultivated land on roads may be levied at a low quota within the applicable tax rates stipulated in the Regulations. 3. When the state takes farmland in the old, less developed areas and poor areas and takes the road built with the work-for-work method and has difficulty in paying taxes, it shall be examined and verified by the Finance Bureau (bureau) of the province and autonomous region, put forward specific opinions and reported it Ministry of Finance approval, can be discretionary care. 4. Some highway construction projects, due to investment budgetary reasons, have temporary difficulties in tax payment, the provinces, autonomous regions and municipalities directly under the Central Government Department of Finance approved the audit, can be suspended within six months, installments do not pay According to the relevant regulations.