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《中华人民共和国耕地占用税暂行条例》(载本刊1987年第5期)和《四川省耕地占用税实施办法》(载本刊1987年第9期)下达后,部分读者在执行中提出了一些问题,现根据财政部和省财政厅的有关规定,答复如下。问;耕地占用税的计税面积如何掌握?答:耕地占用税以纳税人“实际占用的耕地面积”计税,即按“实际丈量面积”而不按现行的“习惯面积”计税。土地管理部门批准一亩,只能按六百六十七平方米收税和划拨。超占土地者由土地管理部门另案处理。
After the promulgation of Interim Regulations of the People’s Republic of China on Farmland Occupation Tax (No. 5 of 1987) and Implementation Measures of Farmland Occupation Tax of Sichuan Province (No. 9 of 1987), some readers put forward suggestions Some questions are answered according to the relevant provisions of the Ministry of Finance and the Provincial Department of Finance. Q: How to determine the taxable area of cultivated land occupation tax? A: The tax on cultivated land occupation is taxed by the taxpayer “actual cultivated area ”, that is, according to “actual measured area ” rather than the current “habitual area ”Tax. Land management department approved an acre, only by six hundred and sixty-seven square meters tax and transfer. Those who surpass the land shall be dealt with separately by the land administration department.