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。
Private Institution - a school that does not use tax revenue to subsidize education costs. Private schools typically cost more than public schools and are usually smaller.
不由国家拨款资助的院校。私立学校一般学费比公立院校贵，而且相对较小。
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 unit or individual that owns the land use right shall be the land use tax payer.
第三条拥有土地使用权的单位和个人，为土地使用税的纳税人。
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。
The purpose of this paper is to dynamically simulate the cultivated land use tax and the quantity change of cultivated land.
研究目的：对耕地占用税与耕地数量变化进行动态模拟。
The land, real estate, vehicles and vessels for their own use are exempt from urban land use tax, real estate tax, and vehicle and vessel use tax.
打捞局自用土地、房产和车船免征城镇土地使用税、房产税和车船使用税。
In line with the legislative spirit, how to use tax planning to maximize the interests of the enterprise is the current problems faced by many enterprises.
在符合立法精神的前提下，如何利用税务筹划实现企业权益的最大化，是当前众多企业所面临的问题。
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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