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(8)
<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: 仿宋_GB2312; COLOR: black; FONT-SIZE: 16pt; mso-font-kerning: 1.0pt; mso-hansi-font-family: 仿宋"><FONT face="Times New Roman">依法复垦应由自然资源主管部门会同有关行业管理部门认定并出具验收合格确认书。<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">第十九条 </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">因挖损、采矿塌陷、压占、污染等损毁、占用耕地属于税法所称的非农业建设，</SPAN><SPAN style="LINE-HEIGHT: 150%; FONT-FAMILY: 仿宋_GB2312; COLOR: black; FONT-SIZE: 16pt">应依照税法规定缴纳耕地占用税；</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">自自然资源、生态环境等相关部门认定损毁、占用耕地之日起三年内依法复垦，恢复种植条件的，比照税法第十一条规定办理退税。<o:p></o:p></SPAN></SPAN></FONT>
<P style="LINE-HEIGHT: 150%; TEXT-INDENT: 28.5pt; MARGIN: 0cm 0cm 0pt" class=MsoNormal><SPAN style="LINE-HEIGHT: 150%; FONT-FAMILY: 黑体; COLOR: black; FONT-SIZE: 16pt; mso-font-kerning: 1.0pt">第二十条 </B></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">园地，包括果园、茶园、橡胶园、其他园地。<o:p></o:p></SPAN></FONT></SPAN>
<P style="LINE-HEIGHT: 150%; TEXT-INDENT: 28.5pt; MARGIN: 0cm 0cm 0pt" class=MsoNormal><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">前款的其他园地包括种植桑树、可可、咖啡、油棕、胡椒、药材等其他多年生作物的园地。<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">第二十一条</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">林地，包括乔木林地、竹林地、红树林地、森林沼泽、灌木林地、灌丛沼泽、其他林地，不包括城镇村庄范围内的绿化林木用地，铁路、公路征地范围内的林木用地，以及河流、沟渠的护堤林用地。<o:p></o:p></SPAN></SPAN></FONT>


总共18页  [1] [2] [3] [4] [5] [6] [7] 8 [9] [10] [11] [12] [13] [14] [15] [16] [17] [18] 
上一页  下一页