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(7)
<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">第十六条 </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">纳税人符合税法第七条规定情形，享受免征或者减征耕地占用税的，应当留存相关证明资料备查。<o:p></o:p></SPAN></FONT></SPAN>
<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">第十七条</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">根据</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">税法第八条的规定</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">，纳税人改变占地用途，不再属于免征或减征情形的，应自改变用途之日起30</SPAN>日内申报补缴税款，补缴税款按改变用途的实际占用耕地面积和改变用途时当地适用税额计算。<o:p></o:p></SPAN></SPAN></FONT>
<P style="LINE-HEIGHT: 150%; TEXT-INDENT: 32pt; MARGIN: 0cm 0cm 0pt; mso-pagination: none; 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">第十八条</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">临时占用耕地，是指经自然资源主管部门批准，在一般不超过二年内临时使用耕地并且没有修建永久性建筑物的行为。<o:p></o:p></SPAN></SPAN></FONT>
总共18页
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