尽管私营部门吸纳了最多的医疗开支，但是使用税仍然是极低收入人群获得公共医疗服务的障碍。
While the private sector attracts most out-of-pocket spending, user fees remain a barrier to access to public services for people on very low incomes.
然而，按采矿数量而定的矿区使用税——即新税种代替的那部分——却远远落后于矿主们飙升的利润。
Yet a system of royalties based largely on the volumes mined—which the new tax would replace—has not kept pace with the miners’ soaring profits.
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.
我们应增加征收汽油使用税。
第九条土地使用税由土地所在地的税务机关征收。
Article 9. The use tax on land shall be collected by the tax organs where the land locates.
第三条土地使用税由拥有土地使用权的单位或个人缴纳。
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 unit or individual that owns the land use right shall be the land use tax payer.
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。
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.
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。
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.
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