耕地占用税热点问答（第十期）
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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（十）
http://file.tax100.com/o/202302/24/987_1677208578420.png?width=602&size=114321企业因采矿导致耕地塌陷，需要缴纳耕地占用税吗？
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http://file.tax100.com/o/202302/24/406_1677208579887.png?width=240&size=86459需要。因挖损、采矿塌陷、压占、污染等损毁耕地属于税法所称的非农业建设，应依照税法规定缴纳耕地占用税；自自然资源、农业农村等相关部门认定损毁耕地之日起3年内依法复垦或修复，恢复种植条件的，比照税法第十一条规定办理退税。”
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文件依据：《中华人民共和国耕地占用税法》第十九条
（来源：石嘴山税务）
编辑：王芳 | 责编：吕冬梅 | 审核：杨凯
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