加强铁路建设项目耕地占用税征管的几点建议

摘要

本文认为，铁路建设项目耕地占用税的征管存在政策宣传力度不够、计税依据不统一、部门协作不力以及税收征管机构主体关系未理顺等l方面的问题。针对这些问题，提出了相应建议和解决措施。%This paper argues that there are some existing problems in the collection and administra- tion of cultivated land occupation tax by railway construction project like insufficient policy advocacy efforts, discordant tax base, lacking in coordination among departments and entangled relations among tax authorities in tax collection and administration. It also puts forward some relevant suggestions and countermeasures for these problems.