双语例句

• 第三条占用园地建房或者从事非农业建设的，视同占用耕地征收耕地占用税。

  Article 3 The garden lot occupied for building buildings or for non-agriculture construction shall be regarded as farmland occupied and shall be subject to farmland occupation tax.

  dict.youdao.com

• 执行新的耕地占用税暂行条例及其实施细则。

  The new provisional regulations for tax on farmland used for nonagricultural purposes and detailed rules for their implementation were instituted.

  dict.youdao.com

百科

搜狗百科：

耕地占用税

耕地占用税是对占用耕地建房或从事其他非农业建设的单位和个人征收的税。采用定额税率，其标准取决于人均占有耕地的数量和经济发展程度。目的是为了合理利用土地资源，加强土地管理，保护农用耕地。