耕地占用税纳税义务发生时间是多久-法律综合法律援助-法律咨询免费平台-国际律师联盟

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问题	耕地占用税纳税义务发生时间是多久
释义	法律分析：1、经批准占用耕地的，耕地占用税纳税义务发生时间为纳税人收到土地管理部门办理占用农用地手续通知的当天。2、未经批准占用耕地的，耕地占用税纳税义务发生时间为实际占用耕地的当天。法律依据：《财政部国家税务总局关于耕地占用税平均税额和纳税义务发生时间问题的通知》经批准占用耕地的，耕地占用税纳税义务发生时间为纳税人收到土地管理部门办理占用农用地手续通知的当天。未经批准占用耕地的，耕地占用税纳税义务发生时间为实际占用耕地的当天。
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