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1998年 9月，曲靖市石油公司接到地税局通知，要求他们缴纳 25. 5万元的耕地占用税。理由是根据《中华人民共和国耕地占用税暂行规定》第 5条第 1款“以县为单位，人均耕地在一亩以下 (含一亩 )的地区，每平方米为二元至十元”和我市“在规划区内占用耕地，每平方米收取十元土?
September 1998, Qujing Petroleum received a notice from the Inland Revenue Department, asking them to pay 255,000 yuan of arable land occupation tax. The reason is based on the “People’s Republic of China Provisional Regulations on Cultivated Land Acquisition,” the first paragraph of Article 5 of the “county as a unit, per capita arable land in less than one acre (including one acre), per square meter for two yuan to ten yuan” and My city "occupy arable land in the planning area, charge ten yuan per square meter soil?