水利工程占用耕地减征耕地占用税

Core Points - The article discusses tax incentives for agricultural water conservancy construction, specifically the reduction of land occupation tax for water conservancy projects [1][2]. Group 1: Tax Incentives - Water conservancy projects that occupy arable land will be taxed at a reduced rate of 2 yuan per square meter for land occupation tax [1]. - The scope of eligible water conservancy projects includes flood control, drainage, irrigation, water supply, tidal flat management, soil conservation, and water resource protection, among others, as approved by relevant government authorities [2]. Group 2: Eligibility and Compliance - Taxpayers must retain relevant documentation to prove eligibility for tax exemptions or reductions [3]. - If a taxpayer changes the use of the land after receiving a tax reduction, they must pay the applicable land occupation tax according to local rates [3].