论文部分内容阅读
税法知识问答１．耕地占用税的概念耕地占用税是国家向占用耕地建房或者从事其它非农业生产建设的单位和个人征收的一种税。耕地占用税依建房或从事其它非农业生产建设所占用的耕地面积计税和征收，属特别行为税的范畴。它是于１９８７年４月１日开征的一个新税种。２．耕...
Tax Law Q & A 1. The concept of cultivated land occupation tax The cultivated land occupation tax is a tax levied by the state on units or individuals that build houses for occupation of cultivated land or engage in other non-agricultural production and construction. The tax on cultivated land occupancy tax is calculated and collected according to the area of cultivated land occupied by building houses or engaging in other non-agricultural production and construction, which is a category of special acts tax. It is a new tax on April 1, 1987. 2. Plowing ...