No farmland occupation tax is imposed on the farmland occupied for farmland water conservancy projects. 农田水利占用耕地的,不征收耕地占用税。
Who were his friends? It must be only men who had the same despised occupation as him, the tax collectors. 平常与他交往的朋友,都是像他一样被平民百姓所鄙视的税吏。
The determination of a taxpayer of farmland occupation tax should be mainly based on the examination and approval document on changing the purpose of farmland. 耕地占用税纳税人应主要依据农用地转用审批文件认定。
Where farmland is used for development and construction, farmland occupation tax should be collected in good time. 对占用耕地进行开发建设的,及时征收耕地占用税。