试题与答案

根据耕地占用税的相关规定,下列说法中不正确的有()。 A.纳税义务人是占用耕地建房或

题型:多项选择题

题目:

根据耕地占用税的相关规定,下列说法中不正确的有()。

A.纳税义务人是占用耕地建房或从事非农业建设的单位和个人

B.“耕地”是指种植农业作物的土地,包括菜地、园地,但不包括鱼塘

C.占用化工厂用地属于耕地占用税征税范围

D.占用苗圃开发果园,不征收耕地占用税

答案:

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