耕地占用税热点问答（第十三期）
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耕地占用税
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热点问答（十三）
http://file.tax100.com/o/202303/13/426_1678696847468.png?width=602&size=114321为什么耕地占用税将纳税环节放在农用地转用环节？
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http://file.tax100.com/o/202303/13/619_1678696847870.png?width=240&size=86459因农用地的性质在农用地转用环节发生改变，由农用地变为建设地，供地环节的土地在法律意义上已经是建设用地，对其征收耕地占用税与法理不符。耕地占用税在农用地转用环节实行一次性征收。
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文件依据：《中华人民共和国耕地占用税法》第三条、第十条。
(来源：石嘴山税务)
编辑：王芳 | 责编：吕冬梅 | 审核：杨凯
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