农田水利占用耕地的，不征收耕地占用税。
No farmland occupation tax is imposed on the farmland occupied for farmland water conservancy projects.
未经批准占用耕地的，纳税人为实际用地人。
For any farmland occupied without approval, the taxpayer shall be the actual land user.
占用耕地尚未经批准的，实际用地人为纳税人。
If the land occupied has not been approved yet, the actual land user should be the taxpayer.
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