宁夏政策君 发表于 2023-3-17 13:16:06

耕地占用税热点问答（第十五期）

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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（十五）
为什么将纳税义务发生时间确定为纳税人收到办理占用耕地手续的书面通知的当日？

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http://file.tax100.com/o/202303/17/723_1679030165546.png?width=240&size=84783为了使纳税义务发生时间更具确定性和可操作性，《耕地占用税法》明确了耕地占用税的纳税义务发生时间为纳税人收到办理占用耕地手续的书面通知的当日。
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文件依据：《中华人民共和国耕地占用税法》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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