乡镇企业新建或扩建占用耕地,按《中华人民共和国耕地占用税暂行条例》规定应交纳耕地占用税。耕地占用税是用地单位按占用土地面积乘适用税率计算税额后一次性交纳的税收,按照乡镇企业财务制度规定的精神,应在企业税后留利中列支。因为这样可促使企业在新建或扩建时考虑本企业新的生产项目投产后的经济效益能否承受耕地占用税的支付能力,企业的投资能否回收,从而使新建企业、扩建企业尽可能地少占用耕地。这符合国家开征耕地占用税这一新税种保护耕地的目的.具体的帐务处理方法有两种: 一、在支付耕地占用税时,直接在有关发展基金 Township and village enterprises to build or expand the occupation of arable land, according to the “Provisional Regulations of the People’s Republic of China on Cultivated Land Occupation Tax” to pay farmland occupation tax. Arable land occupation tax is a one-time payment of taxes by the land unit according to the amount of land occupied by the applicable tax rate. According to the stipulations of the financial system of township enterprises, it should be included in the tax after business tax. Because this can encourage enterprises to consider in the new construction or expansion of the new production project put into operation after the economic benefits can withstand the payment of cultivated land occupation tax ability, corporate investment can be recovered, so that new and expanded enterprises as little as possible Occupied arable land. This is in line with the state’s purpose of levying a new tax on cultivated land occupation tax for the protection of arable land. There are two specific methods for handling accounts: First, when paying farmland occupation tax,