Article 3. The unit or individual that owns the land use right shall be the land use tax payer.
第三条拥有土地使用权的单位和个人，为土地使用税的纳税人。
The purpose of this paper is to dynamically simulate the cultivated land use tax and the quantity change of cultivated land.
研究目的：对耕地占用税与耕地数量变化进行动态模拟。
The land, real estate, vehicles and vessels for their own use are exempt from urban land use tax, real estate tax, and vehicle and vessel use tax.
打捞局自用土地、房产和车船免征城镇土地使用税、房产税和车船使用税。
Where the land use right is not certain or the land ownership is pending, the land use tax shall be paid by the actual land user or the actual land holder.
土地使用权未确定或土地权属纠纷未解决的，土地使用税由土地的实际使用人或占有人缴纳。
Article 3. Calculation of land use tax shall be based on the actual area of land used by the taxpayer and shall be levied in accordance with the stipulated tax rate.
第三条土地使用税以纳税人实际占用的土地面积为计税依据，依照规定税额计算征收。
Tax official： You mean that your company transfer the right to use land in exchange for the ownership of the housing .
税务局：这意味着你们是以转让无形资产换取房屋所有权。
Use of economic levers, the introduction of land value increment tax is a strong policy-oriented work, it should be taken seriously.
运用经济杠杆，实行土地增值税是一个强有力的政策为导向的工作，应当认真考虑。
The second chapter is related to the real estate property tax situation, introduce the concept and characteristics of the property tax, our room real estate tax links, as well as our land use system.
第二章为我国房地产物业税的相关状况，介绍物业税的概念和特点，我国房地产环节的税收以及我国的土地使用制度。
Article 9. The use tax on land shall be collected by the tax organs where the land locates.
第九条土地使用税由土地所在地的税务机关征收。
Article 3. The use tax on land shall be paid by the units or individuals that own the right of the use of land.
第三条土地使用税由拥有土地使用权的单位或个人缴纳。
Tax official: you mean that your company tra fer the right to use land in exchange for the ownership of the housing.
税务局：这意味着你们是以转让无形资产换取房屋所有权。
The use tax on land shall be paid by the units or individuals that own the right of the use of land.
拥有土地使用权的纳税人不在土地所在地的，由代管人或实际使用人纳税；
TEDA has eliminated all the administrative fees concerning operation of enterprises, except for three fees required by State laws: Enterprise Registration Fee, Tax Registration Fee and Land Use Fee.
天津开发区取消了除国家法律规定的工商注册费、税务登记费、国有土地使用费之外的一切涉及企业的行政性收费。
II. Where an individual grants any immovable or land use right as gift under any of the following circumstances, it shall be temporarily exempt from the business tax.
个人无偿赠与不动产、土地使用权，属于下列情形之一的，暂免征收营业税。
Tax official: This means that your company exchanges the land- use right for the ownership of the houses.
税务局：这意味着你们是以转让无形资产换取房屋所有权。
Policy Options for Land Tax Reform to Make Effective Use of Land Resources in China;
从而更有效合理地利用现有资源，达到资源共享的目的。
Policy Options for Land Tax Reform to Make Effective Use of Land Resources in China;
从而更有效合理地利用现有资源，达到资源共享的目的。
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