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(6)
<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">第十三条</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-font-kerning: 1.0pt; mso-hansi-font-family: 仿宋">减税的港口，具体范围限于经批准建设的港口内供船舶进出、停靠以及旅客上下、货物装卸的场所。</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" lang=EN-US><o:p></o:p></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">第十四条</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">减税的航道，具体范围限于在江、河、湖泊、港湾等水域内供船舶安全航行的通道。</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: 28.05pt; MARGIN: 5.6pt 2.8pt 0pt"><SPAN style="LINE-HEIGHT: 150%; FONT-FAMILY: 黑体; COLOR: black; FONT-SIZE: 16pt; mso-bidi-font-family: 'Times New Roman'; mso-font-kerning: 1.0pt">第十五条</SPAN><FONT face=宋体><SPAN style="LINE-HEIGHT: 150%; FONT-FAMILY: 仿宋_GB2312; COLOR: black; FONT-SIZE: 16pt; mso-bidi-font-family: 'Times New Roman'; mso-font-kerning: 1.0pt; mso-hansi-font-family: 仿宋"> </SPAN><SPAN style="LINE-HEIGHT: 150%; FONT-FAMILY: 仿宋_GB2312; COLOR: black; FONT-SIZE: 16pt; mso-bidi-font-family: 'Times New Roman'; mso-font-kerning: 1.0pt; mso-hansi-font-family: 黑体">减税的水利工程，具体范围限于经县级以上人民政府水行政主管部门批准建设的防洪、排涝、灌溉、引（供）水、滩涂治理、水土保持、水资源保护等各类工程及其配套和附属工程建（构）筑物占压地和经批准的管理范围用地。</SPAN><SPAN style="LINE-HEIGHT: 150%; FONT-FAMILY: 仿宋_GB2312; COLOR: black; FONT-SIZE: 16pt; mso-bidi-font-family: 'Times New Roman'; mso-font-kerning: 1.0pt; mso-hansi-font-family: 仿宋" lang=EN-US><o:p></o:p></SPAN></FONT>


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