欢迎扫描下方二维码关注： 今年6月25日是第35个全国土地日，今 年的宣传主题是"节约集约用地 严守耕地 红线", 进一步引导全社会树立保护耕地、 节约用地意识。坚持科学用地，建设美丽 家园。为守护好每一寸土地，国家出台了 城镇土地使用税、土地增值税、 耕地占用税等一系列土地相关 税收政策, 今天跟着小编一起 来了解吧! ς, 点击下方标题查看详情 支持单位：国家税务总局横琴粤澳深度合作区税务局 来源台州税务，广东税务 欢迎扫描下方二维码关注： 进入功能菜单 登录全国统一规范电子税务局,点击 【我要办税】-【税费申报及缴纳】-【财产和 行为税申报】-【财产和行为税税源采集及合 并申报】功能菜单。 税源信息采集 01 进入功能界面,点击【新增税种】。 02 勾选增加本期申报税种:"耕地占用 税",点击【确定】。 03 卡片增加成功后,点击卡片上的【税源采 集)。 04 跳转到耕地占用税税源明细表界面,点 击【新增税源】。 05 进入耕地占用税税源信息界面,填写税 源信息,点击【新增行】 输入税源明细信息，计 算应纳税额。 供稿：市局纳税服务中心 温岭市局 作者：王景 陈婉婷 全国土地日 | 一图读懂土地相关税收 ...

Core Viewpoint - The article discusses the regulations and procedures for the payment of arable land occupation tax in China, detailing the responsibilities of taxpayers and the process for tax declaration and payment [3][4][5]. Group 1: Taxpayer Responsibilities - Taxpayers for arable land occupation tax include units or individuals occupying arable land for non-agricultural construction, who are required to pay the tax according to the law [3]. - For approved occupation of arable land, the taxpayer is the entity specified in the land conversion approval document [4]. - If the approval document does not specify the construction entity, the taxpayer is the land application entity, which may include local government departments [4]. Group 2: Tax Calculation and Declaration - The arable land occupation tax is based on the actual area of arable land occupied, and the tax is collected in a one-time payment according to the applicable tax rate [5]. - Taxpayers must collect detailed tax source information before declaring and paying the arable land occupation tax [6]. - The tax declaration process involves using the "Property and Behavior Tax Declaration Form" and can be completed through the electronic tax bureau [7]. Group 3: Tax Source Information Collection - There are two methods for collecting tax source information: confirmation-based declaration and form-filling declaration [19][32]. - In the confirmation-based declaration, taxpayers can add tax sources directly through the electronic tax system [19]. - The form-filling method requires taxpayers to select the arable land occupation tax source details from the tax declaration form and input the necessary information [32]. Group 4: Submission and Payment - After completing the tax source information collection, taxpayers must save and submit the information to finalize the tax declaration [17][28]. - The article provides a detailed step-by-step guide for both methods of tax source collection and submission, ensuring compliance with tax regulations [19][32].