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；

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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。

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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。

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Other taxes on production include: taxes on use of natural resources (environment tax), payments for land (land tax), licenses, state duties and levies payable by enterprises and organisations, real estate tax, extraordinary Ghernobyl mitigation tax.

UNESCO: Belarus: Report: Part I: Descriptive Section

To rank all 50 states, the group focused on a variety of programs, including standards for equipment and appliances, energy codes for buildings and policies for land use and transportation, as well as public spending on initiatives at utilities, tailpipe standards and tax incentives.

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