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。
For any farmland occupied without approval, the taxpayer shall be the actual land user.
未经批准占用耕地的，纳税人为实际用地人。
If the land occupied has not been approved yet, the actual land user should be the taxpayer.
占用耕地尚未经批准的，实际用地人为纳税人。
If the actual land user is not decided yet, the applicant for using the land should be the taxpayer.
实际用地人尚未确定的，申请用地人为纳税人。
If no construction land user is indicated in the said document, the taxpayer shall be the applicant who applies for using the land.
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。
When leasing state-owned land by bid invitation or auction, the land user shall complete similar procedures required in the transfer of land use rights.
通过招标、拍卖方式租赁国有土地的，可以参照土地使用权出让的有关程序进行。
Article 7 the land user shall abide by provisions of laws and regulations to develop, utilize and manage the land and shall not engage in any activities detrimental to the social public interests.
第七条土地使用者开发、利用、经营土地的活动，应当遵守法律、法规的规定，不得损害社会公共利益。
After concluding the Contract of Assignment but before obtaining the Real Estate Certificate of the land-use right of the land, the land user may occupy and use the land but may not dispose of it.
出让合同签订后，土地使用者未取得该宗土地使用权的《房地产证》前，可以占有和使用该宗土地，但不得处分。
The land user shall, in conformity with the stipulations of the contract for the assignment of the right to the use of land and the requirements of city planning, develop, utilize and manage the land.
土地使用者应当按照土地使用权出让合同的规定和城市规划的要求，开发、利用、经营土地。
The land user shall, in conformity with the stipulations of the contract for the assignment of the right to the use of land and the requirements of city planning, develop, utilize and manage the land.
土地使用者应当按照土地使用权出让合同的规定和城市规划的要求，开发、利用、经营土地。
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