下列关于耕地占用税的说法正确的有（） -题库考试答案搜索网

下列关于耕地占用税的说法正确的有（）

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2021-07-17 21:01

A、占用园地从事非农业建设,视同占用耕地征收耕地占用地
B、耕地占用税由地方税务局负责征收
C、减免耕地占用税后纳税人改变原占地用途、不属于减免税情形的,应当补缴耕地占用税。
D、耕地占用税采用地区差别比例税率
E、医院内职工住房占用耕地的,应按照当地适用税额缴纳耕地占用税

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正确答案

ABCE

试题解析

标签：综合类法考法律职业资格证税法(二) 税务师考试《税法二》精选模拟试题

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