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各州、市、县人民政府,各地区行政公署,省直各厅、局、委、办: 为了认真贯彻执行《中华人民共和国耕地占用税暂行条例》,根据财政部有关文件的要求,经省政府同意,现对我省公路建设用地征收耕地占用税问题,作如下通知: 一、我省公路建设用地耕地占用税税额标准,从一九九一年四月一日起,每平方米由原来的征收0.50元提高为1.50元。二、国家在老少边穷地区采取以工代赈办法修筑的公路,和其他纳税确有困难的公路建设项目,须给予减免税照顾的,由主管部门或主办单位提出申请,经所在州、市人民政
In order to conscientiously implement the “Provisional Regulations of the People’s Republic of China on Cultivated Land Occupation Tax”, according to the requirements of the Ministry of Finance documents, the provincial government Agreed, is now on our highway construction land acquisition of farmland occupation tax issues, the following notice: First, our province highway construction land occupation tax tax standard, from April 1, 1991 onwards, per square meter from the original Levy 0.50 yuan increased to 1.50 yuan. Second, the state in poor and poor areas to take work-relief approach to the construction of roads, and other taxes are indeed difficult road construction projects, tax relief should be given care by the competent authorities or the organizers to apply through the state, city People’s Government