农产品进项税额核定扣除试点再扩大，一起看看怎么算
本帖最后由 奈奈 于 2020-8-5 16:55 编辑方寸微屏，传递税声
耕地占用税是国家税收的重要组成部分，耕地占用税法的实施有利于利用经济手段限制乱占滥用耕地，补偿占用耕地所造成的农业生产力的损失，为大规模的农业综合开发提供必要的资金来源，促进农业生产的稳定发展。
今天我们有幸邀请到了国家税务总局淮南市税务局财产和行为税科的程莉同志，一起聊聊关于耕地占用税的政策内容。
内容简介：
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一、耕地占用税的纳税人
http://www.tax100.com/data/attachment/forum/202005/23/_1590190802254.jpg
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二、耕地占用税的征税范围
http://www.tax100.com/data/attachment/forum/202005/23/_1590190802373.jpg
http://www.tax100.com/data/attachment/forum/202005/23/_1590190802411.jpg
三、不缴纳耕地占用税的情形
有两种情形不缴纳耕地占用税：
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http://www.tax100.com/data/attachment/forum/202005/23/_1590190802832.jpg
四、应纳税额的计算
http://www.tax100.com/data/attachment/forum/202005/23/_1590190802858.jpg
http://www.tax100.com/data/attachment/forum/202005/23/_1590190803101.jpg
五、减免税政策
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六、申请退税情形
http://www.tax100.com/data/attachment/forum/202005/23/_1590190803452.jpg
http://www.tax100.com/data/attachment/forum/202005/23/_1590190803504.jpg
七、纳税义务发生的时间和纳税地点
http://www.tax100.com/data/attachment/forum/202005/23/_1590190803570.jpg
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