耕地占用税热点问答（第二期）
http://file.tax100.com/o/202302/10/538_1675985798393.jpg?width=1080&size=50958http://file.tax100.com/o/202302/10/622_1675985798538.gif?width=461&size=10065842
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耕地占用税
您身边的答疑小助手已上线
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热点问答（二）
http://file.tax100.com/o/202302/10/689_1675985803201.png?width=602&size=114321耕地占用税的纳税人应到哪里申报纳税？需要分期申报缴纳吗？
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http://file.tax100.com/o/202302/10/904_1675985804210.png?width=240&size=86459应到耕地所在地主管税务机关申报缴纳。按照规定的适用税额一次性征收。
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文件依据：《中华人民共和国耕地占用税法》第二条、第十二条 《中华人民共和国耕地占用税法实施办法》第二十八条
（来源：石嘴山税务）
编辑：王芳 | 责编：吕冬梅 | 审核：杨凯
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