[1]徐 蛟.水利工程用地涉及相关税费综述[J].江苏水利,2020,(增刊2):76-78.
　XU Jiao.Summary of relevant taxes and fees involved in land for water conservancy projects[J].JIANGSU WATER RESOURCES,2020,(增刊2):76-78.
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水利工程用地涉及相关税费综述()
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《江苏水利》[ISSN:1006-6977/CN:61-1281/TN]

卷:
期数:
2020年增刊2
页码:
76-78
栏目:
水利工程管理及防汛防旱
出版日期:
2021-01-30

文章信息/Info

Title:
Summary of relevant taxes and fees involved in land for water conservancy projects
文章编号:
1007-7839(2020)S2-0076-03
作者:
徐 蛟1; 2
1.江苏省太湖治理工程建设管理局, 江苏 常州 213000; 2.江苏省水利工程建设局, 江苏 南京 210029
Author(s):
XU Jiao1; 2
1.Jiangsu Province Taihu Governance Project Construction Administration, Changzhou 213000, China; 2.Water Conservancy Project Construction Bureau of Jiangsu Province, Nanjing 210029, China
关键词:
水利工程用地;  税费;  法律法规
Keywords:
land for water conservancy project;  tax and fee;  laws and regulation
分类号:
TV212.58
文献标志码:
B
摘要:
水利工程用地管理过程中,缴纳税费是水利工程征地过程中非常重要的一个环节。根据国家相关法律法规规定,水利工程用地涉及的税费主要有五类,分别是耕地占用税、耕地开垦费、耕地指标交易费、森林植被恢复费、新增建设用地土地有偿使用费。理清各项税费规定能够明确当前水利工程用地涉及税费的具体要求,在结合工作实践的基础上,本文提出了针对水利工程用地涉及税费的改进建议。
Abstract:
In the process of land management for water conservancy projects, the payment of taxes and fees is a very important link in the process of land requisition for water conservancy projects. According to relevant national laws and regulations, there are mainly five types of taxes and fees involved in land used for water conservancy projects, namely, farmland occupation tax, farmland reclamation fee, farmland target transaction fee, forest vegetation restoration fee, and land paid use fee for newly added construction land. Clarifying the provisions of taxes and fees could clarify the specific requirements of the current water conservancy project land involved in taxes and fees. On the basis of combining work practice, some suggestions for the improvement of the water conservancy project land involved in taxes and fees were put forward.

备注/Memo

备注/Memo:
收稿日期:2020-07-06
作者简介:徐蛟(1985—),男,工程师,主要从事水利工程建设管理工作。
更新日期/Last Update: 2020-12-30