菜地转手是否缴纳耕地占用税-土地纠纷法律援助-法律咨询免费平台-国际律师联盟

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问题	菜地转手是否缴纳耕地占用税
释义	需要缴纳耕地占用税。对于农贸市场批而未占的土地，纳税人为办理耕地转建设用地手续的单位或个人。农用地转用审批文件中未标明建设用地人的，纳税人为用地申请人。未经批准占用耕地的，纳税人为实际用地人。法律依据《中华人民共和国城镇土地使用税暂行条例》第二条、第三条
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