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。
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.
其进入土地或建筑物,应先通知其所有权人、管理人或使用人。
The persons should notify the owner(s), manager(s) or the user(s) before entering the land or buildings.
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;
The use tax on land shall be paid by the units or individuals that own the right of the use of land.
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