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；
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。
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。
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。
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