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湖南省人民政府关于修改《湖南省耕地占用税实施办法》的决定湖南省人民政府令第109号湖南省人民政府关于修改《湖南省耕地占用税实施办法》的决定,已经1998年4月4日省人民政府第7次常务会议通过,现予发布施行。省长杨正午一九九八年五月四日省人民政府决定对《湖南省耕地占用税实施办法》作如下修改:1、第十一条修改为:“对单位、个人获准征用或者占用的耕地超过两年不使用的,按规定税额加征两倍以下的耕地占用税;对未经批准或者超过批准限额,超过农民住宅建房规定标准的,由土地管理部门依照《中华人民共和国土地管理法》的有关规定处理。”2、第十三条修改为:“对欠缴税款或者拒不缴纳税款的单位或者个人,依照《中华人民共和国税收征收管理法》的规定处理。”本决定自发布之日起施行。《湖南省耕地占用税实施办法》根据本决定作相应的修正,重新发布。
Decision of Hunan Provincial People’s Government on Amending the Implementation Measures of Farmland Occupation Tax of Hunan Province Decree of Hunan Provincial People’s Government Decree No. 109 of Hunan Provincial People’s Government on Amending the Measures for the Implementation of Farmland Occupation Tax of Hunan Province has been approved by the Hunan Provincial People’s Government on April 4, 1998 Provincial People’s Government adopted the seventh executive meeting, is hereby promulgated. Governor Yang Zhengwu On May 4, 1998, the Provincial People’s Government decided to make the following changes to the “Measures for the Implementation of Farmland Occupation Tax in Hunan Province” as follows: 1. Article 11 is amended as: “For units or individuals to be requisitioned or occupied Of the cultivated land more than two years of non-use, according to the provisions of the tax plus twice the amount of arable land occupation tax; unapproved or exceeding the approved limit, exceeding the peasant residential housing standards, the land administration department in accordance with ”Land of the People’s Republic of China 2, Article 13 is amended as: “For units or individuals that have not paid their taxes or refuse to pay their taxes, they shall be dealt with in accordance with the” Law of the People’s Republic of China on the Collection and Administration of Taxes “ . ”This decision shall come into force on the day of its promulgation. The Measures for the Implementation of Farmland Occupation Tax in Hunan Province shall be amended accordingly and reissued.