水利工程用地涉及相关税费综述

Summary of relevant taxes and fees involved in landfor water conservancy projects

水利工程用地管理过程中,缴纳税费是水利工程征地过程中非常重要的一个环节。根据国家相关法律法规规定,水利工程用地涉及的税费主要有五类,分别是耕地占用税、耕地开垦费、耕地指标交易费、森林植被恢复费、新增建设用地土地有偿使用费。理清各项税费规定能够明确当前水利工程用地涉及税费的具体要求,在结合工作实践的基础上,本文提出了针对水利工程用地涉及税费的改进建议。

In the process of land management for water conservancy projects,the payment of taxes and fees is a very important link in the process of land requisition for water conservancy projects.According to relevant national laws and regulations,there are mainly five types of taxes and fees involved in land used for water conservancy projects,namely,farmland occupation tax,farmland reclamation fee,farmland target transaction fee,forest vegetation restoration fee,and land paid use fee for newly added construction land.Clarifying the provisions of taxes and fees could clarify the specific requirements of the current water conservancy project land involved in taxes and fees.On the basis of combining work practice,some suggestions for the improvement of the water conservancy project land involved in taxes and fees were put forward.