农田水利设施占用耕地不征收耕地占用税

Core Points - The article discusses tax exemptions for agricultural water conservancy construction, specifically stating that units and individuals occupying arable land for such construction are exempt from land occupation tax [2][3]. Group 1: Tax Exemption Details - Units and individuals occupying arable land for the construction of agricultural water conservancy facilities are not required to pay land occupation tax [2]. - The exemption applies specifically to land used for agricultural water conservancy facility construction [3]. Group 2: Policy Basis - The policy is based on Article 2, Clause 2 of the "Land Occupation Tax Law of the People's Republic of China" [4].