耕地占用税是国家税收的重要组成部分,具有特定性、一次性、限制性和开发性等不同于其他税收的特点。开征耕地占用税是为了合理利用土地资源,加强土地管理,保护农用耕地。其作用主要表现在,利用经济手段限制乱占滥用耕地,补偿占用耕地所造成的农业生产力的损失,为大规模的农业综合开发提供必要的资金来源,促进农业生产的稳定发展。 Arable land occupancy tax is an important part of the national tax revenue, with a particular, one-time, restrictive and exploitative characteristics that are different from other taxes. The introduction of cultivated land occupation tax is to make rational use of land resources, strengthen land management and protect farmland. Its main function is to limit the indiscriminate use of cultivated land and compensate for the loss of agricultural productivity caused by the occupation of arable land by means of economic means, so as to provide the necessary sources of funds for the comprehensive development of agriculture and promote the stable development of agricultural production.