农用地转用审批文件中未标明建设用地人的，纳税人为用地申请人。
If no construction land user is indicated in the said document, the taxpayer shall be the applicant who applies for using the land.
实际用地人尚未确定的，申请用地人为纳税人。
If the actual land user is not decided yet, the applicant for using the land should be the taxpayer.
第一百三十九条设立建设用地使用权的，应当向登记机构申请建设用地使用权登记。
Article 139 for establishing the right to use construction land, an application for registering such right shall be submitted to the registration organ.
第一百三十九条设立建设用地使用权的，应当向登记机构申请建设用地使用权登记。
Article 139 for creating the right to the use of land for construction, an application for registration of such right shall be made to the registration authority.
第一百三十九条设立建设用地使用权的，应当向登记机构申请建设用地使用权登记。
Article 139 for creating the right to the use of land for construction, an application for registration of such right shall be made to the registration authority.
应用推荐