耕地占用税是对占用耕地建房或从事其他非农业建设的单位和个人征收的税。采用定额税率，其标准取决于人均占有耕地的数量和经济发展程度。目的是为了合理利用土地资源，加强土地管理，保护农用耕地。
顺遂！ 中文名称：耕地占用税 英文名称：farming land occupation tax 界说：对占用耕地建房或者从事其他非农培植为征收对象的税种，属于一次性税收。纳税人是占用耕地建房或从事其他非农培植的单元和小我。耕地占用税采用定额税率，其尺度取
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... encroachment on Crown land 侵占官地 tax on cultivated land 耕地占用税 live on the land 生活在陆地 ...
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... tax on land and building 土地及房产税 tax on land occupation 耕地占用税 tax on land revenue 土地收入税 ...
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耕地占用税征收 [税收] imposing tax on land occupation
执行新的耕地占用税暂行条例及其实施细则。
The new provisional regulations for tax on farmland used for nonagricultural purposes and detailed rules for their implementation were instituted.
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.
对占用耕地进行开发建设的，及时征收耕地占用税。
Where farmland is used for development and construction, farmland occupation tax should be collected in good time.
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