题目内容 (请给出正确答案)
提问人:网友13***556 发布时间:2022年5月1日 09:54
[单项选择题]

下列各项中,可以按照当地适用税额减半征收耕地占用税的是______。

A.军事设施占用耕地

B.农村居民占用耕地新建住宅

C.某乡镇占用耕地新建自来水厂

D.某社会团体占用耕地新建办公楼

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