下列关于耕地占用税的征收管理的陈述，不正确的有（）。 -题库考试答案搜索网

下列关于耕地占用税的征收管理的陈述，不正确的有（）。

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2021-07-17 21:01

A、耕地占用税由地方税务机关负责征收
B、土地管理部门在通知单位或者个人办理占用耕地手续时,应当同时通知耕地所在地同级地方税务机关
C、获准占用耕地的单位或者个人应当在收到土地管理部门的通知之日起10日内缴纳耕地占用税
D、纳税人临时占用耕地,应当依照本条例的规定缴纳耕地占用税
E、纳税人新占有的耕地,征收了城镇土地占用税的,就不再征收耕地占用税

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正确答案

CE

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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