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经财政部、国家税务总局批准,北京市财政局、北京市地税局日前出台针对小城镇建设的税收优惠政策规定,新居占用耕地面积小于原宅基地的农村居民,可享受到免征耕地占用税
With the approval of the Ministry of Finance and the State Administration of Taxation, the Beijing Municipal Bureau of Finance and Beijing Local Taxation Bureau have promulgated preferential tax policies for the construction of small towns and cities. The preferential tax policies for the construction of small towns and cities require that rural residents who occupy arable land with a new home area less than the original homestead can enjoy the tax exemption