No farmland occupation tax is imposed on the farmland occupied for farmland water conservancy projects.
农田水利占用耕地的，不征收耕地占用税。
5 pairs of schools, kindergartens approved requisition of cultivated land, cultivated land occupation tax exemption.
对学校，幼儿园经批准征用的耕地，免征耕地占用税。
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