{
  "title": "中华人民共和国耕地占用税暂行条例实施细则",
  "category": "国家级/财税文件",
  "path": "国家级/财税文件/中华人民共和国耕地占用税暂行条例实施细则.md",
  "origin": "md",
  "md": "md/国家级/财税文件/中华人民共和国耕地占用税暂行条例实施细则.md",
  "size_bytes": 8651,
  "doc_no": "中华人民共和国财政部",
  "effective_date": "2008-02-26",
  "status": "",
  "level": "财税文件",
  "source_url": "http://fgk.chinatax.gov.cn/zcfgk/c102416/c5195211/content.html",
  "updated": "2026-08-29T18:52:28"
}