耕地占用税征收的标准-税务及发票法律援助-法律咨询免费平台-国际律师联盟

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问题	耕地占用税征收的标准
释义	耕地占用税以纳税人实际占用的耕地面积为计税依据，按照规定的适用税额标准计算应纳税额，实行一次性征收。应纳税额计算公式：应纳税额=纳税人实际占用的耕地面积×适用税额标准例：某企业占用耕地5000平方米建设厂房，当地规定的耕地占用税适用税额标准为每平方米8元，该企业应纳耕地占用税税额的计算方法为：应纳税额= 5000平方米×8元平方米= 40000元如果纳税人获准征用占用耕地超过2年仍不使用，征收机关将按照规定的耕地占用税适用税额标准加征2倍以下的税款。
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