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纳税人因建设项目施工或者地质勘查临时占用耕地,无须按照规定缴纳耕地占用税。( )
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免征或者减征耕地占用税后,纳税人改变原占地用途,不再属于免征或者减征耕地占用税情形的,应当按照当地适用税额补缴耕地占用税。( )
因挖损、采矿塌陷、压占、污染等损毁耕地属于税法所称的非农业建设,应依照税法规定缴纳耕地占用税。( )
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