财政部国家税务总局关于对法警训练基地建设用地征收耕地占用税问题的复函
财税字〔1997〕24号Issued February 12, 1997
Departmental normative documentsNot legislation; may not create obligations or curtail rights.
广西壮族自治区财政厅：     根据《中华人民共和国耕地占用税暂行条例》和财政部《关于耕地占用税具体政策的规定》，对部队（包括武警部队）的军事设施用地免征耕地占用税。人民法院所属的法警不属于武警部队建制之列。因此，人民法院系统修建的法警训练基地（固定刑场）占用耕地，不在耕地占用税免税范围，应照章征收耕地占用税。  
Reproduced from the STA Policy and Regulations Library. Departmental normative documents are not legislation and rank below departmental rules, laws and administrative regulations. Where this electronic text differs from the officially published text, the official text governs.