值得重视的耕地占用税新问题重庆市万盛区财政局赵正全，刘正元，李远端实施分税制后，耕地占用税划到地方，在耕地占用、税收征管及资金使用方面出现了一些新问题。一是耕地占用税未能有效地限制乱占滥用耕地和保护土地资源的目的。“分税制”前．该税收由中央与地方分成... Worth to pay attention to a new issue of farmland occupation tax Chongqing Wansheng District Finance Bureau Zhao Zhengquan, Liu Zhengyuan, Li Yuandian implementation of the tax-sharing system, the land occupation tax zoned to the place, in the arable land occupation, tax collection and use of funds there have been some new problems. First, arable land occupation tax fails to effectively limit the indiscriminate occupation of arable land and the protection of land resources. “Tax Sharing System” before. The tax is divided by the central and local ...