投资者兴办高新技术项目缴纳的耕地占用税先征收后由受益财政全额支持。
Land occupation tax of High-tech projects shall be first collected and then fully returned to enterprise by the financial benefits.
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.
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.
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