辽宁省地方税务局：你局《关于耕地占用税有关问题的请示》（辽地税发〔2001〕4号）收悉。现批复如下：一、对由于地下采煤造成耕地地表塌陷，塌陷地在一年以内经过回填垦复后恢复种植用途的，比照临时占用耕地，免征耕地占用税；其余照章征收耕地占用税。二、城区与高速公路的 Liaoning Provincial Local Taxation Bureau: Your Bureau “Information on the Cultivated Land Occupation Tax” (Liaodi Tax Administration 〔2001〕 No.4) was received. It is hereby approved as follows: 1. For land subsidence of cultivated land resulting from underground coal mining, the subsided land will be restored for planting within a period of one year after reclamation and reclamation, and the occupation of cultivated land will be exempted from the temporary occupation of cultivated land; Second, the city and the highway