耕地占用税热点问答（第十一期）
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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（十一）
http://file.tax100.com/o/202303/10/492_1678425403417.png?width=602&size=114321农田水利设施占用耕地，需要缴纳耕地占用税吗？
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http://file.tax100.com/o/202303/10/295_1678425404266.png?width=240&size=86459不需要。因农田水利用地不属于建设用地，不需要办理农用地转用手续，因此，将农田水利设施占用耕地排除在征税范围之外。
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文件依据：《中华人民共和国耕地占用税法》第二条
(来源：石嘴山税务)
编辑：王芳 | 责编：吕冬梅 | 审核：杨凯
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