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为了从根本上改变耕地占用税被动征收的局面,江苏省大丰县财政局采取与土地管理局联合办公的形式,对耕地占用税实行综合征收管理。由财政局选派一名具有较强工作能力的农税员常驻土地管理局。按照同级批地、同级征税的要求,对全县建设用地中的重点税源直接征收;乡镇则由农税员与土地管理所联合控制。他们的主要做法:一是根据建设用地申请报告表和建设
In order to fundamentally change the situation of passive collection of cultivated land occupation tax, Dafeng County Department of Finance in Jiangsu Province takes the form of joint office with the Land Administration Bureau to administer the comprehensive collection of farmland occupation tax. The Finance Bureau shall select a farmer who has strong working abilities to reside in the Land Administration Bureau. In accordance with the same level of land grant, the same level of taxation requirements, the county’s construction of land directly in the collection of key sources of tax; Township by the agricultural tax and land management joint control. Their main approach: First, according to the construction land application form and construction