《中华人民共和国耕地占用税暂行条例》规定:耕地占用税以纳税人实际占有的耕地面积计税,按照规定税额一次性征收,纳税人必须在土地管理部门批准占用耕地之日起30日内缴纳。根据这个原则,从1987年开征耕地占用税到1988年底,郑州市采取的主要办法是:财政部门派人到土地管理部门联合办公,见到土地管理部门批准占用耕地文件后,向纳税人发《耕地占 Provisional Regulations of the People’s Republic of China on Farmland Occupation Tax stipulates that the farmland occupation tax shall be calculated on the basis of the area of ​​cultivated land actually occupied by the taxpayer and shall be levied once in accordance with the stipulated tax amount. The taxpayer must pay the tax within 30 days from the day when the land administration department approves the occupation of cultivated land. According to this principle, the introduction of cultivated land occupation tax from 1987 to the end of 1988, Zhengzhou City, the main approach taken: the Treasury department sent to the joint land management department office, see the land management department approved the occupation of cultivated land documents, the taxpayer issued a " Cultivated land accounted for