关于《中华人民共和国耕地占用税法实施办法（征求意见稿）》向社会公开征求意见的通知(13)
<P style="TEXT-ALIGN: left; LINE-HEIGHT: 150%; TEXT-INDENT: 32pt; MARGIN: 0cm 0cm 0pt; mso-pagination: none; mso-char-indent-count: 2.0" class=MsoNormal align=left><SPAN style="LINE-HEIGHT: 150%; FONT-FAMILY: 仿宋_GB2312; COLOR: black; FONT-SIZE: 16pt; mso-font-kerning: 1.0pt; mso-hansi-font-family: 黑体"><FONT face="Times New Roman">（三）纳税人实际占用耕地面积大于批准占用耕地面积，未按照规定进行申报。<o:p></o:p></SPAN></FONT></SPAN>
<P style="TEXT-ALIGN: left; LINE-HEIGHT: 150%; TEXT-INDENT: 32pt; MARGIN: 0cm 0cm 0pt; mso-pagination: none; mso-char-indent-count: 2.0" class=MsoNormal align=left><SPAN style="LINE-HEIGHT: 150%; FONT-FAMILY: 仿宋_GB2312; COLOR: black; FONT-SIZE: 16pt; mso-font-kerning: 1.0pt; mso-hansi-font-family: 黑体"><FONT face="Times New Roman">（四）纳税人未履行报批程序擅自占用耕地，未按照规定进行申报。<o:p></o:p></SPAN></FONT></SPAN>
<P style="TEXT-ALIGN: left; LINE-HEIGHT: 150%; TEXT-INDENT: 32pt; MARGIN: 0cm 0cm 0pt; mso-pagination: none; mso-char-indent-count: 2.0" class=MsoNormal align=left><SPAN style="LINE-HEIGHT: 150%; FONT-FAMILY: 仿宋_GB2312; COLOR: black; FONT-SIZE: 16pt; mso-font-kerning: 1.0pt; mso-hansi-font-family: 黑体"><FONT face="Times New Roman">（五）其他应提请相关部门复核的情形。<o:p></o:p></SPAN></FONT></SPAN>
<P style="TEXT-ALIGN: left; LINE-HEIGHT: 150%; TEXT-INDENT: 32pt; MARGIN: 0cm 0cm 0pt; mso-pagination: none; mso-char-indent-count: 2.0" class=MsoNormal align=left><SPAN style="LINE-HEIGHT: 150%; FONT-FAMILY: 黑体; COLOR: black; FONT-SIZE: 16pt; mso-font-kerning: 1.0pt">第三十三条 </SPAN><SPAN style="LINE-HEIGHT: 150%; FONT-FAMILY: 仿宋_GB2312; COLOR: black; FONT-SIZE: 16pt; mso-font-kerning: 1.0pt; mso-hansi-font-family: 黑体"><FONT face="Times New Roman">本办法自2019</SPAN>年9</SPAN>月1</SPAN>日起施行。2008</SPAN>年2</SPAN>月26</SPAN>日财政部、国家税务总局公布的《中华人民共和国耕地占用税暂行条例实施细则》同时废止。</FONT></SPAN><SPAN style="LINE-HEIGHT: 150%; FONT-SIZE: 16pt" lang=EN-US><o:p></o:p></SPAN>
<P style="MARGIN: 0cm 0cm 0pt" class=MsoNormal>附件2</SPAN>：<o:p></o:p></SPAN></SPAN>
<P style="LINE-HEIGHT: 115%; MARGIN: 0cm 0cm 0pt" class=MsoNormal><SPAN style="LINE-HEIGHT: 115%; FONT-FAMILY: 仿宋_GB2312; COLOR: black; mso-hansi-font-family: 黑体; mso-bidi-font-size: 10.5pt" lang=EN-US><o:p> </FONT></o:p></SPAN>
总共18页
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