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登记好备查帐簿,是搞好耕地占用税稽征管理的一项基础工作,是反映、监督和考核耕地占用税征收、减免执行情况的重要手段,同时也是征解会计编制会计报表的依据之一。下面介绍几种耕地占用税备查帐簿的格式。
Enrollment of the reserve account book is a basic task of improving the administration of occupation tax on farmland and an important means of reflecting, supervising and assessing the implementation of tax collection and exemption of cultivated land, as well as the basis for collecting accounting statements for accounting purposes one. The following describes several types of arable land reserve tax account bookkeeping format.