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问:《条例》修订的背景是什么?答:国务院于1987年发布的现行条例实施20年来,对保护耕地、促进合理利用土地资源起到了积极的作用。但随着经济的发展,现行条例越来越不适应新形势的需要,保护耕地的作用日益弱化。为此,财政部、税务总局拟订了《中华人民共和国耕地占用税暂行条例
Q: What is the background of the “Amendment”? A: The current regulations promulgated by the State Council in 1987 20 years ago have played a positive role in protecting cultivated land and promoting the rational utilization of land resources. However, with the economic development, the current regulations are increasingly not adapted to the needs of the new situation and the role of protecting cultivated land is weakened. To this end, the Ministry of Finance and State Administration of Taxation formulated the Provisional Regulations of the People’s Republic of China on Cultivated Land Occupation Tax