2005年9月7日云地税农字[2005]18号各州、市地方税务局,大理、个旧市地方税务局,省局直属征收分局:为方便纳税人及时办理耕地占用税、契税减免手续,进一步提高地税部门的纳税服务质量和效率,按照国家税务总局房地产税收一体化管理的要求,结合我省农税职能调整的实际,按加强事后 September 7, 2005 Cloud prefectural tax word [2005] 18 State, City Local Taxation Bureau, Dali, Gejiu City Local Taxation Bureau, the provincial bureau directly under the collection Branch: In order to facilitate taxpayers in a timely manner for arable land occupation tax, deed tax relief procedures, In order to further improve the quality and efficiency of the tax service in the local taxation departments, in accordance with the requirements of the State Administration of Taxation on the integrated management of real estate taxes and taxes, and in light of the actual adjustment of the functions of agricultural tax in our province,