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国家对占用耕地建房或从事其他非农业建设用地的单位和个人征收耕地占用税,既可加强土地管理,控制乱占滥用耕地,合理利用和有效保护土地资源,也能增加地方财政收入,加大农业投入,促进农业经济不断健康发展。因此,加强对耕地占用税的征收管理,具有十分重要的意义。近年来,随着城乡消费水平的提高,特别是农村经济体制改革的成功,使
The state shall impose arable land occupation tax on units and individuals that occupy cultivated land for building or other non-agricultural construction land, which can not only strengthen land management, control the indiscriminate use of cultivated land, rationally utilize and effectively protect the land resources, but also increase the local fiscal revenue. Large-scale agricultural input, promote the continuous healthy development of agricultural economy. Therefore, it is of great significance to step up the collection and administration of farmland occupation tax. In recent years, with the improvement of urban and rural consumption levels, especially the success of rural economic reform,