中国政策档案 Governance Archive HOLDINGS 227,292 · FONDS 111
Record · chinatax ACC. 900066882
浙财农税字〔2006〕18号

Reply of the State Administration of Taxation on the Collection of Cultivated Land Occupation Tax for Land Used in Student Practice Base Construction

国家税务总局关于学生实践基地项目建设占地征收耕地占用税的批复

Issuer
Date
2006-08-03
Instrument
reply
Cited by
1
This document clarifies that land occupied for the construction of student practice bases does not qualify for the cultivated land occupation tax exemption, which is limited to teaching facilities of full-time schools, and therefore such land must pay the tax.
Full text · 原文 210 字
你厅《关于学生实践基地项目建设占用耕地是否免征耕地占用税的请示》(浙财农税字〔2006〕18号)收悉。批复如下:<br> 根据《中华人民共和国耕地占用税暂行条例》和财政部《关于耕地占用税具体政策的规定》(〔87〕财农字第206号),全日制大、中、小学校教学用房、实验室、操场、图书馆、办公室及师生员工食堂宿舍用地,免征耕地占用税。你省温州市学生实践基地建设占用耕地,不属规定的免税范围,应照章缴纳耕地占用税。<br> 二○○六年八月三日