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(2)
<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><FONT face="Times New Roman"><SPAN style="LINE-HEIGHT: 150%; FONT-FAMILY: 仿宋_GB2312; COLOR: black; FONT-SIZE: 16pt; mso-font-kerning: 1.0pt; mso-hansi-font-family: 仿宋">未经批准占用耕地的，纳税人为实际用地人。</SPAN><SPAN style="LINE-HEIGHT: 150%; FONT-FAMILY: 仿宋_GB2312; COLOR: black; FONT-SIZE: 16pt; mso-font-kerning: 1.0pt" lang=EN-US><o:p></o:p></SPAN></FONT>
<P style="LINE-HEIGHT: 150%; TEXT-INDENT: 32pt; MARGIN: 0cm 0cm 0pt; mso-char-indent-count: 2.0" class=MsoNormal><SPAN style="LINE-HEIGHT: 150%; FONT-FAMILY: 黑体; COLOR: black; FONT-SIZE: 16pt; mso-font-kerning: 1.0pt">第三条</SPAN><FONT face="Times New Roman"><SPAN style="LINE-HEIGHT: 150%; FONT-FAMILY: 仿宋_GB2312; COLOR: black; FONT-SIZE: 16pt; mso-font-kerning: 1.0pt; mso-hansi-font-family: 仿宋"> </SPAN></B><SPAN style="LINE-HEIGHT: 150%; FONT-FAMILY: 仿宋_GB2312; COLOR: black; FONT-SIZE: 16pt; mso-bidi-font-family: 宋体; mso-font-kerning: 1.0pt; mso-hansi-font-family: 宋体">实际占用的耕地面积，</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: 仿宋">包括经批准占用的耕地面积和未经批准占用的耕地面积。<o:p></o:p></SPAN></SPAN></FONT>
<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">第四条</SPAN><FONT face="Times New Roman"><SPAN style="LINE-HEIGHT: 150%; FONT-FAMILY: 仿宋_GB2312; COLOR: black; FONT-SIZE: 16pt; mso-font-kerning: 1.0pt; mso-hansi-font-family: 仿宋"> </SPAN></B><SPAN style="LINE-HEIGHT: 150%; FONT-FAMILY: 仿宋_GB2312; COLOR: black; FONT-SIZE: 16pt; mso-font-kerning: 1.0pt; mso-hansi-font-family: 仿宋">基本农田，是指依据《基本农田保护条例》划定的基本农田保护区范围内的耕地。</SPAN><SPAN style="LINE-HEIGHT: 150%; FONT-FAMILY: 仿宋_GB2312; COLOR: black; FONT-SIZE: 16pt; mso-font-kerning: 1.0pt" lang=EN-US><o:p></o:p></SPAN></FONT>


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